Penalty for default in payment of dues

(i) Where any person makes default in the payment of- (a) Any rent due in respect of any lease of any land or building, or both, as the case may be, under section 39; or (b) Any fees or contribution payable under this Act in respect of any land or building, or both, the Estate Officer may direct that in addition to the amount of arrears, a sum not exceeding that amount shall be recovered from the person by way of penalty: provided that no such direction shall be made unless the person affected thereby has been given a reasonable opportunity of being heard in the matter. (ii) Where any person makes default in the payment of any amount, being the arrears or penalty or both directed to be paid under sub-section (i), such amount may be recovered from him, as arrears of land revenue.