Section 9(2) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(2)Without prejudice to the provisions of sub-section (1), an employer referred to in that sub-section shall be liable to pay simple interest at [one per centum] [Words substituted for the words 'one per centum' by W.B. Act 1 of 2002.] of the amount of tax due for each month or part thereof for the period for which the tax remains unpaid.
