(2)Notwithstanding anything contained in this Act, any sum found legally due by any person to the Municipality under the provisions of this Act, the rules or bye-laws made thereunder, if not paid on the due date shall [x x x x ] [Omitted by Act 14 of 1999. w.e.f. 24-3-1999.] be recovered together with [penalty at the rate of one percent per mensum] [Substituted by Sixth Amendment Act 36 of 2005, w.e.f. 24-08-2005.] from the date from which it was due:Provided that any sum due and payable in a half-year is paid in the same half-year no interest shall be realised.