Section 13(5) in The Punjab Tax on Luxuries Act, 2009
(5)If there is a default in the payment of due tax for any month, beyond a period of ten days, whether a statement, as required under sub-section (4), is furnished or not, the defaulting proprietor shall, in addition to making payment of due tax, pay interest also at the rate of two per cent per month or part thereof, from the date of such default.
