Section 34A in The U.P. Entertainments and Betting Tax Act, 1979
34A. [ Interest [Inserted by U.P. Act No. 14 of 1998.]
. - If the tax payable under any provision of the Act remains unpaid after the expiration of the period specified in the rules made thereunder for payment of tax by the proprietor of an entertainment, simple interest at the rate of one and a half per cent per mensem up to three months and thereafter at the rate of two per cent per mensem on the unpaid amount of tax calculated from the date of such expiration shall become due and be payable.]
