https://www.taxtmi.com/acts?id=52673 If an employer fails to pay assessed cess by the specified date, the prescribed authority may, after inquiry, impose a penalty not exceeding the unpaid cess; the employer must be given a reasonable opportunity of being heard and if the authority is satisfied that the default was for a good and sufficient reason, no penalty shall be imposed. en-us Mon, 12 Jan 2026 18:10:25 +0530 Tue, 20 Jan 2026 15:43:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52673 If an employer fails to pay assessed cess by the specified date, the prescribed authority may, after inquiry, impose a penalty not exceeding the unpaid cess; the employer must be given a reasonable opportunity of being heard and if the authority is satisfied that the default was for a good and sufficient reason, no penalty shall be imposed. Act-Rules Labour laws Mon, 12 Jan 2026 18:10:25 +0530 https://www.taxtmi.com/acts?id=52673