Fine for non-payment of cess within the specified time.

If any amount of cess

payable by any dealer under section 3 is not paid within the date specified in the order of assessment under section 7 it shall be deemed to be in arrears and the Assessing Officer may, after making such enquiry as he deems fit, impose on such dealer a fine not exceeding the amount of cess:

Provided that before imposing any such fine, such dealer shall be given a reasonable opportunity of being heard and if after such hearing the Assessing Officer is satisfied that the default was for any good and sufficient reason, no penalty shall be imposed under this section.