Section 29 is not included in the provided text.

Periodical payment of tax and interest on non-payment of tax Periodical payment of tax and interest on non-payment of tax.—(1) Tax in respect of any tax period shall be paid in such manner and within such time as may be prescribed.

1. (2) If any dealer fails to pay the tax within the time prescribed under sub-section (1), he shall be liable to pay, in addition to the tax, interest at such rate not exceeding one and a half per cent of the amount of tax for each month or part thereof, for the period by which the payment of the tax or any part thereof is delayed, as may be prescribed.