Interest on delayed payment of fee or cess

General200117 sections

Statutory text

(1) In case the fee or cess, including the penalty, if any, under sections 5 and 6 are not paid on the due date, the interest on due payment will be recovered from the same person who is liable to pay the fee or cess, including the penalty, if any, at such rate and in such manner as may be prescribed.
(2) The arrears of interest to be paid under sub-section
(1) shall be recovered as arrears of land revenue.
(3) The amount of interest recoverable shall be credited to the Fund under a separate head within such period as may be prescribed.

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