Section 10(1) in The Kerala Tax on Luxuries Acts, 1976
(1)If the tax or any other amount assessed or due under this Act is not paid by any proprietor or any dealer or any other person within the time prescribed therefore, in this Act or in any rule made thereunder and in other cases within the time specified therefore in the notice of demand, the proprietor or any other person shall pay simple interest at the rate of twelve percent per annum on the tax or other amount defaulted.
