Section 7(2) in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
(2)If default is made in payment of the amount in terms of Sub-section (1), -(i)the whole of the amount outstanding on the date of default shall become immediately due and shall be a charge on the properties of the dealer;(ii)the dealer liable to pay the amount shall pay interest at the rate of two percent of such amount for each month of default; and(iii)the whole of the amount remaining unpaid alongwith the interest calculated under clause (ii) of this sub-section shall be recoverable in the manner specified in the Rajasthan Sales Tax Act, 1994 (Act No. 22 of 1995) as if it is a tax due and recoverable under the said Act.
