Section 9(2A) in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
(2A)[ Where the amount of tax as assessed under section 7 or as found payable in view of an order passed under section 13 or 14 is more than the amount of tax paid by the employer, then such employer shall be liable to pay simple interest on the amount of difference of tax at the rate and in the manner laid down in sub-section (2)] [Sub-section (2A) as inserted, by Maharashtra 12 of 1987, Section 4(b), (w.e.f. 21-4-1987).].
