Clause 13

Subject to the provisions of subsection (2) of this section, if any cess is not accounted for and paid within the time prescribed by the Board, a sum equal to five per cent of the amount of cess payable whether estimated or not shall be added thereto, and the provisions of this Act relating to the collection and recovery of cess shall apply to the collection and recovery of such sum.

The Board may, for any good cause shown, reduce or remit the whole or part of the penalty due under subsection (1) of this section.