Cess payment time and interest provisions govern employer defaults, tying liability to the due date until actual payment. The time of payment of cess depends on the mode of remittance, including deposit with the cess collector, deduction at source, or deposit with the local authority. If an employer fails to pay cess within the time specified in the assessment order, interest is payable on the unpaid amount at one percent per month or part thereof from the due date until actual payment.