Penalty for non-payment of cess

If any cess payable under this Act is not paid within such period as may be prescribed, it shall be deemed to be in arrear and the authority prescribed in this behalf may impose on the person manufacturing or removing clinker a penalty not exceeding the amount of cess in arrears, in addition to the cess payable; Provided that before imposing the penalty, such person shall be given an opportunity of being heard and if the said authority is satisfied that the default was for good and sufficient reasons, no penalty shall be imposed under this section.