Section 5A(2) in The Bengal Electricity Duty Act, 1935
(2)Where a licensee fails to make payment of any electricity duty due from him after assessment under section 3A by the date specified in the notice, he shall pay a simple interest at the rate of two per centum for each English calendar month of default from the first day of such month immediately following the date specified in the notice upto the 'month preceding the month of full payment of the duty or upto the month immediately preceding the month of commencement of proceedings for recovery under section 8, whichever is earlier, upon so much of the amount of electricity duty due from him according to such notice as remains unpaid at the end of each such month of default.
