Section 15(2) in The M.P. Electricity Duty Rules, 1949
(2)Where the distributor of electrical energy or producer has failed to pay the duty in the manner set forth under Rule 3 and the duty is assessed by the Electrical Inspector under sub-rule (1), the distributor of electrical energy or producer shall pay in addition interest thereon from the date due under Rule 3 at the rate and in the manner set forth under Rule 5 :[Provided that where the distributor of electrical energy or producer has already paid the duty and pays or is called upon to pay the difference and if the Electrical Inspector is satisfied that in the ordinary course of business such difference would not have come to the notice of the distributor of electrical energy or producer at an earlier date, no interest shall be chargeable if the difference is paid before the expiry of the notice of one month.]
