Section 8(3) in The Delhi Sales Tax on Right to Use Goods Act, 2002
(3)The interest, in addition to the tax due, shall be payable at two per cent per month if the dealer fails to pay the tax due or payable along with his returns under sub-section (1) and also in case where the dealer defaults or is deemed to be in default in making the payment of tax assessed or re-assessed under this Act from the date of such default. Interest at the same rate shall also be payable for the period during which the realisation of any amount of tax remains stayed by the order of any court or authority and such order is subsequently vacated:Provided that the Commissioner may allow payment of arrears of tax in instalments as prescribed.
