Cess penalty procedure requires notice, hearing, and a speaking order before any employer penalty is imposed. An assessing officer may treat an employer as being in arrears where cess has not been paid on time or has been paid short, including cess deducted at source or paid in advance. After inquiry, the officer may impose a penalty not exceeding the amount of cess involved, but only after giving a reasonable opportunity of being heard. No penalty is to be imposed if the default is for good and sufficient reason. Any penalty order or withdrawal of notice must be a speaking order with reasons and copies endorsed to the employer, cess-collector and the secretary of the Building Workers' Welfare Board.