Section 52(2) in THE UTTAR PRADESH AVAS EVAM VIKAS PARISHAD ADHINIYAM, 1965
(2)Where any instalment of betterment fee is not paid by the date fixed under sub-section (1), interest at such rate, not exceeding six per cent. per annum, as may be prescribed, shall be payable by the assessee from such date and shall be deemed to be . part of the betterment fee.
