40. [ Amount to be paid for the period of delay. [Substituted vide notification no. F. 19 (74)/Tpt/2000/Sectt./315 dated 23-08-2004]
- The amount to be paid for the period of delay as laid down under sub-section (7) of Section 47 or sub-section (4) of section 49 or subsection (5 of Section 50 of the Act shall be rupees fifty to be paid for the first thirty days or part thereof after the prescribed period and rupees one hundred per moth or part thereof, thereafter.]
