Section 12A(1) in Himachal Pradesh Passengers and Goods Taxation Act, 1955
(1)If any owner fails to pay the amount of tax or surcharge due from him under this Act, except to the extent mentioned in sub-section (2), he shall, in addition to the amount of tax or surcharge, be liable to pay simple interest on the amount of tax or surcharge due and payable by him, at the rate of one per centum per month, from the date immediately following the last date on which the owner should have either filed the return or paid the tax or surcharge under this Act, for a period of one month and thereafter at the rate of one and a half per centum per month till the default continues.
