(1)If any registered dealer does not pay into a Government treasury the full amount of tax due from him under this Act on the basis of the return or his account books within the prescribed date, simple interest at the rate of [twenty five percent per annum] [Substituted by The Tripura Sales Tax (Third Amendment) Act, 1984, w. e. f. 12.7.1984.] from the first day of the month next following the said date shall be payable by the dealer upon the amount by which the tax so paid falls short of the amount of tax payable as per his return or account books:[........................................................] [Omitted by The Tripura Sales Tax (Second Amendment) Act, 1981, w. e. f. 4.5.1981.]
