Section 51(1) in The Police Enhanced Penalties Ordinance, 2005
(1)A registered dealer entitled to refund in pursuance of any order under the Act (including assessment under section 37, section 38, section 39 or section 40) or in pursuance of any order by any Court shall be entitled to receive in addition to the refund, simple interest at the rate of 24% per annum for the period commencing within sixty days of the application claiming refund in pursuance to such order till the date on which the refund is made.
