Section 12(6) in The Delhi Sales Tax on Right to Use Goods Act, 2002
(6)Without prejudice to the provisions of sub-section (5), if any person fails to make deduction or after making the deduction, fails to deposit the amount so deducted, shall be liable to pay simple interest at the rate of two per-cent per month on the amount deductible under this Section but not so deducted and, if deducted, not so deposited from the date on which such amount was deductible to the date on which such amount is actually deposited.
