Section 61(11) in The Kerala Value Added Tax Act, 2003
(11)Where any tax payable in pursuance of an order under sub-section (9) is not paid by the assessee within thirty- five days of the receipt of a copy of the order by him, the assessee shall be liable to pay interest at the rate of one per cent for each month or part thereof, for the first three months after the date specified for its payment; and at the rate of two percent for each month or part thereof, subsequent to the first three months aforesaid, on the amount remaining unpaid from the date of expiry of the period of thirty-five days
