(3)If any registered dealer does not pay into the Government treasury the amount of tax within the date as provided in sub-section (4) of section 24 or any instalment of the tax within the extended date as per proviso to sub-section (1) of section 26 of the Act, interest as provided in sub-section (1) shall be payable from the first day of the month next following the said date, by the dealer upon the amount by which the tax if any paid falls short of the amount of tax payable under the Act.[Explanation . [Inserted by The Tripura Sales Tax ( Fourth Amendment) Act, 1987, w. e. f. 12.5.1987.] - For the purpose of sub-section (4), prescribed date means the date prescribed under section 8 of the Act.]
