Penalty for default of payment of land revenue

If any instalment of land revenue or any part thereof is not paid within one month after the prescribed date the Sub-divisional Officer may in the case of a wilful defaulter, impose penalty not exceeding ten per cent of the amount not so paid: Provided that no such penalty shall be imposed for the non-payment of any instalment, the payment of which has been suspended by the order of Government, in respect of the period during which the payment remained suspended.