- Subject of the provisions of Section 72, sub- sections (7) and (8) of Section 74 and section 79 any tax imposed under this Chapter and payable periodically shall be payable on such dates as in such instalments, if any, as the committee, with the previous sanction of the Deputy Commissioner, may from time to time direct.[Provided that where the tax is not paid within one month of the due date, an interest at the rate of [one and a half per centum] [Proviso added by Act No. 9 of 1990.] per month shall be charged for every calendar month of part thereof]
