Section 7. Payment for non-penalty of cess

If any cess payable under this Act is not paid within such period as may Prescribed it shall be deemed to be in arrears and the Authority prescribed in thls behalf may impose on the person producing or removing cement a penalty not exceeding the amount of cess in arrears, in addition to case payable. 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 arid sufficient reason, no penalty shall be imposed under this section.