Section 12(5)(d)

the amount of cess under clause (a)of sub-section 5 or clause (c) sub-section 5, shall be paid by the generating company or UPCL (for commercial and industrial consumers), as the case may be, within a period of 30 days from the date of issue of demand notice. Provided that before directing the generating company or UPCL (for commercial and industrial consumers), as the case may be, to pay the amount of cess under clause (a)of sub-section 5 or clause (c)of sub-section 5, he shall be given an opportunity of being heard by the collector.