Section 23(3) in The Kerala General Sales Tax Act, 1963
(3)If the tax or any other amount assessed or due under this Act is not paid by any dealer or other person within the time prescribed therefore in this Act or in any rule made there under and in other cases within the time specified therefore in the notice of demand, the dealer or other person, shall pay simple interest at the rate of twelve per cent per annum on the tax or other amount defaulted.
