Section 44(2) in Arunachal Pradesh Goods Tax Act, 2005
(2)When a person is in default in making the payment of any tax, penalty or other amount due under this Act, he shall in addition to the amount assessed, be liable to pay simple interest on such amount at a rate not less than 12 per cent per annum and not exceeding 24 per cent per annum, as may be notified from time to time, computed on a daily basis, from the date of such default for so long as the continues to make default in the payment of the said amount.
