The Meghalaya Minerals Cess Act, Act No. 7 of 1988 (Act No. 7 of 1988)
Section 7. Penalty for nonpayment of tax
If any tax payable under this Act is no paid within such period as may be prescribed it shall be deemed to be in arrears and the authority prescribed in this behalf may impose on the person "1..................." removing the minerals a penalty not exceeding the amount of tax in arrears;
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 reason, no penalty shall be imposed under this section.
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