Procedure of payment of cess or penalty

(1) The cess admissible from a dealer as shown in any return or revised return furnished by him under Section 8 and cess and penalty as due under Section 9 shall be paid in such manner as may be prescribed (2) The total amount of cess, penalty and interest assessed under clause (b) of sub-section (2) of Section 9 or under sub-section (3) of section 9 or under sub-sections (3) and (4) of Section 10 and sub-sections (2) and (3) of Section 11 as the case may be, shall be paid by the dealer in such manner and by such date as may be specified in a notice to be served by the prescribed authority; the date so specified being not less than thirty days from the date of service of the said notice: Provided that the said authority may, in the interest of the persons to become, or on the application of the dealer, allow the payment to be made in instalments as may be determined by it; (3) If a dealer fails to make payment of the amount of cess due as per the notice issued under sub-section (2) or by the date determined by the authority, then he shall be liable to pay simple interest on such amount, at the rate of two percent for each month of delay from the date so specified and such interest shall be treated as if it were cess due under this Act and shall be paid by the dealer in the prescribed manner: Provided that interest shall not accrue or be charged on any amount due the recovery of which is stayed under sub-sections (5) and (6) during the period the stay operates; (4) Any amount of cess, penalty or interest due from a dealer which remains unpaid may be recovered on application by the prescribed authority to the Judicial Magistrate of the first class who shall realize it as if it were a fine imposed by him: Provided that where during the proceedings under this sub-section the amount of Cess, penalty or interest due from a dealer is reduced as a result of appeal or otherwise, the prescribed authority shall inform the dealer accordingly and the penalty shall be reduced, and if any amount is already paid in excess it shall be refunded to the dealer and shall be deemed to be adjusted to the amount of penalty. (5) If any dealer is aggrieved by the imposition of cess, penalty or interest under sub-section (3) and (4) of Section 10, he may prefer an appeal in writing to the next higher authority to the prescribed authority as notified by the State Government as per procedure laid down in Section 18. (6) Where an appeal against or an application for revision of the assessment of cess or levy of penalty or interest is entertained, the appellate or the revisional authority as the case may be, may on application stay recovery of the cess penalty or interest in whole or in part subject to such conditions as it may impose till such date as it may direct: Provided that the stay of recovery so granted shall stand vacated on the expiry of the period specified in the order of the appellate or revisional authority unless the appeal or revision is disposed of/decided earlier by the said authority and the recovered cess shall be deposited within 15 days as directed by the authority.