Section 3BB(2) in Karnataka Tax on Entry of Goods Act, 1979
(2)If default is made in payment of the amount in accordance with sub-section (1),-(i)the whole of the amount outstanding on the date of default shall become immediately due and shall be a charge on the properties of the dealer ;(ii)the dealer liable to pay the amount shall pay interest at the rate of [one and a quarter per cent] of such amount for each month of default; and(iii)the whole of the amount remaining unpaid along with the interest calculated under clause (ii) of this sub-section shall be recoverable in the manner specified in section 8.[Explanation. [Inserted by Act 11 of 2005 w.e.f. 1-4-1994] - For the purpose of this sub-section, non-payment during any period during which recovery of any amount due under this Section is stayed by an order of any authority or Court in any appeal or other proceedings disputing such amount, shall be deemed to be a 'default', unless the appeal or other proceeding is allowed by such Authority.]
