Health security cess: notice, limitation, penalties, and structured voluntary payment options to conclude proceedings. A proper officer may serve a show cause notice for cess unpaid, short paid or erroneously refunded, subject to a minimum threshold of one thousand rupees and a twenty four month limitation from the return due date or refund date; a supplementary statement may be deemed a notice where it relies on the same grounds. Penalties are prescribed: for non fraudulent defaults ten percent of cess or ten thousand rupees (whichever higher); for fraud or wilful suppression, the cess amount. The officer must determine cess, interest and penalty and issue an order within twelve months, extendable by up to six months for recorded reasons. Voluntary payment windows permit payment with specified penalty rates to terminate proceedings, and deficient self payment may be followed by notice for shortfall.