Section 4(2) in The U.P. Electricity (Duty) Act, 1952
(2)Where the amount of electricity duty is not paid to the State Government within the prescribed period as aforesaid, the licensee, the Board or other person mentioned in clause (c) of sub-section (1), as the case may be, shall be liable to pay within such period as may be prescribed, interest at the rate of eighteen per cent, per annum on the amount of electricity duty remaining unpaid until payment thereof is made.
