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[Cites 0, Cited by 0] [Section 16(2)] [Section 16] [Entire Act]

State of Andhra Pradesh - Subsection

Section 16(2)(b) in Andhra Pradesh General Sales Tax Act, 1957

(b)in every case where extension of time for such payment is allowed or where such payment in instalments is permitted, the dealer shall pay, in addition to such tax, penalty, instalment or other amount, interest at the rate of one rupee and fifty paise for every one hundred rupees or part thereof for each month or part thereof, from the date specified for its payment for the period so extended or on the instalments so permitted.