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Section 11 TWPCPCA (The Water (Prevention and Control of Pollution) Cess Act, 1977): Penalty for non-payment of cess within the specified time .-If any amount of cess payable by any person carrying on any [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: | Law on Tips | Law on Tips