Section 8(6) in The West Bengal Luxury Tax Act, 1994
(6)The State Government shall, in the prescribed manner, pay a simple interest at the rate of [one per centum] [Words substituted for the words 'three per centum' by West Bengal Act 1 of 2002.] for each English calendar month of delay in making refund of luxury tax paid in excess which arises out of an order passed under section 15, from the first day of such month next following the expiry of three months from the date of passing of such order to the last day of the month prior to the month in which the refund is made upon the amount of tax refundable to him according to such order.
