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the individual is absent, by some person duly authorized by him in this behalf; (b) in case of a Hindu Undivided family, by the Karta; (c) in the case of a company or local authority, by the Principal Officer or Chief Executive thereof; (d) in the case of a firm, by any partner thereof not being a minor; (e) in the case of any other association, by the person competent to act on behalf of the association. Explanation :- For this purpose, the expression “Principal Officer” shall have the meaning assigned to it under clause (35) of section 2 of the Income Tax Act, 1961. 25. Return defaults:- (1) If a dealer required to file return under sub-section (1) or sub-section (2) of section 24 - (a) fails without sufficient cause to pay the amount of tax due as per the return for any tax period ; or (b) furnishes a revised return under sub-section (3) of section 24 showing a higher amount of tax to be due than was shown by him in the original return; or (c) fails to furnish return; such dealer shall be liable to pay interest in respect of- (i) the tax payable by him according to the return, or (ii) the difference of the amount of tax according to the revised return; or (iii) the tax payable for the period for which he has failed to furnish return; at the rate of one and half percent per month from the date the tax payable had become due to the date of its payment or to the date of order of assessment, whichever is earlier. (2) „Month‟ shall mean thirty days and the interest payable in respect of a period of less than one month shall be treated as a full month. (3) If a registered dealer, without sufficient cause, fails to pay the amount of tax due and interest along with return or revised return in accordance with the provisions of sub-section (1), the Commissioner may, after giving the dealer reasonable opportunity of being heard,