Section 11 in Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003
11. Interest payable by Government.
- The Government shall in the prescribed manner, pay a simple interest at the rate not exceeding four per cent per annum as may be prescribed in this behalf, for each calendar month of delay in making refund to a licensee the amount of electricity tax paid in excess which arises from an order passed on appeal under section 10.
