Section 20 in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
20. Levy of Interest.
- If a hotelier does not pay tax within the time he is required to pay tax under the provisions of this Act or does not deposit any demand arising as the result of assessment, rectification, reassessment or other order within the time provided in this Act, he shall be liable to pay interest [at such rate as may be notified by the State Government] [Substituted 'at the rate of two percent of the amount of such tax or demand' by Rajasthan Finance Act, 2014 (Act No. 14 of 2014), dated 31.7.2014.] for each month or part of it after the last day by which he should have paid such tax or demand.
