45. Penalty for default of payment of instalments.
- If any instalment of [local cess] [Substituted by Bihar and Orissa Cess (Amendment) Act, 1916 (Bihar and Orissa Act 1 of 1916), for the words 'road cess and public works cess'.] or part thereof payable to the Collector shall not be paid within fifteen days, from the date on which the same becomes due, the amount of such instalment or part thereof may be recovered at any time within three years after it became due with interest at the rate of [twelve per centum per annum] [Substituted by Bihar Finance Act, (5 of 1981), vide Section 87, for the words 'six and a quarter per centum per annum'.] calculated from the date on which such instalment became due, and with all cost of recovering the same.
