Section 9(1) in The Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments Act, 1976
(1)If an employer (not being an officer of Government) does not deduct the tax at the time of payment of salary or wage, or after deducting fails to pay the tax as required by or under this Act, he shall without prejudice to any other consequences and liabilities which he may incur, be liable to pay, in addition to the amount of tax, simple interest at [one and a half per cent] [These words substituted for the words 'two percent' by Gujarat Act No. 23 of 2006 Section 3, w.e.f. 1-10-2006], of the amount of the tax due for each month or part thereof for the period for which the tax remains unpaid.
