Section 221A(2) in Uttar Pradesh Municipal Corporation Act, 1959
(2)Without prejudice to the provisions of sub-section (1), where the owner or occupier of any premises has paid tax under Section 207-A on the basis of his own assessment and the tax so paid is found by the Corporation to be less than the amount of tax payable by him, simple interest at the rate of twelve per cent per annum upon the amount by which the tax so paid falls short of the tax which is found to be payable, shall be payable by him from the date fixed by the Corporation for payment of tax up to the date the amount of such difference is paid.
