Section 13A in GUJARAT CARRIAGE OF GOODS TAXATION ACT, 1962
13A. Liability of operator to pay interest :-
Where an operator does not pay the tax on or before the date prescribed under section 8 or. as the case may be, the date prescribed under sub- section (2) of section 12, there shall be paid by such operator for the period com- mencing immediately after the prescribed date and ending on the date of payment of the tax, simple interest at the rate of twenty-four per cent per annum on the amount of tax not so paid or any less amount thereof, remaining unpaid during such period.]
