Section 9(5) in Haryana Tax on Entry of Goods Into Local Areas Act, 2008
(5)While making any assessment of tax, the authority making the assessment shall also calculate the amount of tax payable by the assessee for each return-period under assessment, and shall, if the amount of tax calculated by it for any period is five percent more than the sum of tax paid by the assessee for that period up to the last date prescribed for filing of the return for the said period, direct him to pay, in addition to the amount of tax calculated by it, interest on the amount of difference between the tax calculated and the tax paid, computed at the rate of two per cent per month for the first twelve months and at the rate of three per cent per month for the remaining period of time beginning with the day following the last date prescribed for filing of the return, notwithstanding whether the return was filed late or was not filed, to the date of payment or the date of framing assessment, whichever is earlier.
