Section 7A in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
7A. [ Liability of Proprietor to pay interest. [Section 7 A was inserted by Gujarat 8 of 1989, section 2 (w.r.e.f. 22-12-1988).]
- Where any proprietor does not pay the tax within the time and in the manner provided in the Act, he shall, without prejudice to any other consequences and liabilities which he may incur, be liable to pay, in addition to the amount of tax, simple interest [at such rate not exceeding eighteen per cent per annum, as the State Government may, by notification in the Official Gazette, specify,] for the period for which the tax remains unpaid.]
