Section 12B(1) in The Punjab Entertainments Tax (Cinematograph Shows) Act, 1954
(1)If any proprietor fails to pay the amount of entertainment tax due under this Act, he shall, in addition to the amount of entertainment tax, be liable to pay simple interest on the amount of tax due from him at the rate of one per centum per month from the date immediately following the last date for the submission of the return for a period of one and thereafter at the rate of one and a half per centum per month till the default continues.
