Section 14(3) in The M.P. Nagariya Sthawar Sampatti Kar Adhiniyam, 1964
(3)[ Where the tax, or any instalment thereof payable by an assessee is not paid within the period inscribed, the assessee shall on the expiry of the said period be deemed to be in default from that date, and the amount of tax or the instalment remaining unpaid shall carry interest at the area of two per cent per month for the period it remains unpaid. The tax together with the interest and the amount of penalty imposed under Section 16, if any, shall be realisable from the assessee, or his legal representative, as the case may be, arrears of land revenue :Provided that where an appeal against the order of assessment is pending, the assessee shall not be liable to pay interest if the arrears of tax are paid during the pendency of the appeal or within thirty days of the decision thereof.] [Substituted by M.P. Act No. 35 of 1974.]
