Section 4(7) in The Goa Entertainment Tax Act, 1964
(7)(a)When a proprietor or person is in default in making payment of the tax assessed or re-assessed or of penalty imposed or interest levied, there shall be paid by such proprietor or person for the period commencing from the date of expiry of the date specified in the notice for payment and ending on the date of payment of the amount, simple interest @ 15% per annum on the amount not so paid.(b)Notwithstanding anything contained in clause (a), upon an application from the proprietor or person in the manner prescribed, the Commissioner, subject to such conditions as he may impose, remit the whole or any part of the interest payable in respect of any period by the proprietor or person.
