Penalty for non-payment of duty of excise .-If any duty of excise payable by the producer of a feature film to the Central Government under section 4 [including any duty of excise which has been refunded but which is required to be repaid to that Government under the second proviso to sub-section (1) of that section is not paid to that Government before the date, or, as the case may be, within the period specified therein, it shall be deemed to be in arrears and the authority prescribed in this behalf may, after such inquiry as it deems fit, impose on the producer, a penalty not exceeding fifty rupees for every month during which the duty of excise is in arrears:

Power to make rules .-(1) The Central Government may, by notification in the Official Gazette, make rules for carrying out the provisions of this Act

Definitions .-In this Act, unless the context otherwise requires,

Payment of duty of excise .-(1) The duty of excise levied under section 3 on any feature film shall be payable to the Central Government by the producer of such film on or before the date on which he makes an application for a certificate in respect of such film under section 4 of the Cinematograph Act, 1952 (37 of 1952):

Statement of Objects and Reasons