Section 221A(1) in Uttar Pradesh Municipal Corporation Act, 1959
(1)Where the owner or occupier primarily liable for payment of tax in respect of any premises has not paid by the date fixed by the Corporation in this behalf the tax or a part of the tax payable by him under this Act, simple interest at the rate of twelve per cent per annum from the date fixed for payment of tax up to the date of payment shall be payable by him upon the amount that has remained unpaid.
