Section 7(3) in Andhra Pradesh Rural Development Act, 1996
(3)If any dealer fails to pay the amount of the Cess levied under sub-section (1), he shall in addition to the amount of Cess be liable to pay interest on the amount of Cess due from him at the rate of one rupee and fifty paise for every one hundred rupees or part thereof for each month or part thereof, from the date of default.
