Fine for non-payment of cess within the specified time

If any amount of cess payable by any dealer under section 5 is not paid within the date noted in the order of assessment under section 9 it shall be deemed to be in arrears and the Assessing Officer may, after making such enquiry as he may deem fit, impose on such dealer an amount of fine not exceeding the arrear cess amount: Provided that before imposing any such fine such dealer shall be given a reasonable opportunity of being heard and if after hearing, the Assessing Officer is satisfied that the default was made due to good and sufficient reason, no fine shall be imposed under this section.