Section 10 in The Water (Prevention And Control Of Pollution) Cess Act, 1977
10. Interest payable for delay in payment of cess .-If any person carrying on any [industry] [ Inserted by Act 53 of 1991, Section 5 (w.e.f. 16.1.1992).] or any local authority fails to pay any amount of cess payable under section 3 to the State Government within the date specified in the order of assessment made under section 6, such person or local authority, as the case may be, shall be liable to pay [interest on the amount to be paid at the rate of two per cent. for every month or part of a month comprised in the period from the date on which such payment is due till such amount is actually paid] [ Substituted by Act 53 of 1991, Section 3, for " interest at twelve per cent. per annum on the amount to be paid from the date on which such payment is due till such amount is actually paid" (w.e.f. 26.1.1992).].
