Section 4B in The West Bengal Entertainments And Luxuries (Hotels And Restaurants) Tax Act, 1972
4B. [ Interest payable by the proprietor. - (1) If the amount of entertainment tax payable under section 3 or the luxury tax under section 4 is not paid within the time prescribed under section 4A, the proprietor 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 prescribed date up to the month prior to the month in which such tax is fully paid or up to the month prior to the month of assessment under section 5 in respect of such period, whichever is earlier, upon so much of the amount of tax payable by him according to returns where returns are furnished, or according to such assessment where returns are not furnished, as remains unpaid at the end of each month of default.
(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.(3)Where as result of an order under section 5A, [section 5B or section 5C,] [Sections 4A and 4B inserted by W.B. Act 8 of 1990.] the amount on which interest as payable under this section has been modified, the interest shall be payable on the modified amount.(4)A proprietor liable to pay interest under sub-section (1) or subsection (2), shall pay such interest in such manner and by such date or dates as may be prescribed.(5)Notwithstanding anything contained in sub-section (1) or subsection (2), no interest shall be payable in such cases or under such circumstances and subject to such conditions, if any, as may be prescribed.
