Section 4B(2) in The West Bengal Entertainments And Luxuries (Hotels And Restaurants) Tax Act, 1972
(2)Where a proprietor fails to make a payment of any tax payable after assessment by the date specified in the notice issued under subsection (6) of section 5 for payment thereof, he shall pay a simple interest at the rate of two per centum for each English calendar month of default from the first day of such month next following the date specified in the demand notice up to the month preceding the month of full payment of such tax or up to the month preceding the month of commencement of proceeding under section 7, whichever is earlier, upon so much of the amount of tax payable by him according to such notice as remains unpaid at the end of each such month of default.
