Section 14(2) in The Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987
(2)[ If a person liable to pay tax under this Act does not pay the tax within the time he is required by or under the provisions of this Act to pay it, then he shall be liable to pay by way of simple interest, in addition to the amount of such tax and penalty, if any, under sub-section (1), a sum equal to two per cent, of the amount of such tax for each month or for part thereof, after the last date by which he should have paid such tax.] [Sub-section (2) was substituted by Maharashtra 19 of 1996 Section 24.]
