law: Water (Prevention & Control of Pollution) Cess Act, 1977
  11. Penalty for non-payment of cess within the
  
  specified time
  If any amount of cess payable by any person
  
  carrying on any specified industry or any local authority under section 3 is not
  
  paid to the State Government within the date specified in the order of
  
  assessment made under section 6, it shall be deemed to be in arrears and the
  
  authority prescribed in this behalf may, after such inquiry as it deems fit,
  
  impose on such person or, as the case may be, local authority, a penalty not
  
  exceeding the amount of cess in arrears:
  PROVIDED that before imposing any such penalty,
  
  such person or, as the case may be, the local authority shall be given a
  
  reasonable opportunity of being heard and if after such hearing the said
  
  authority is satisfied that the default was for any good and sufficient reason,
  
  no penalty shall be imposed under this section.