Section 11(2) in Kerala Tax on Paper Lotteries Act, 2005
(2)If default is made in making payment in accordance with sub section (1),--(i)the whole of the amount outstanding on the date of default shall become immediately due and shall be a charge on the property of the promoter including any person appointed for selling lottery tickets jointly and severely liable to pay tax under this Act;(ii)the promoter liable to pay the tax or any other amount due under this Act shall pay an interest equal to two per cent of the amount of tax or any other amount due remaining unpaid for each month after the expiry of the time specified under sub-section (1).Explanation. - For the purposes of clause (ii), the interest payable for a part of a month shall be proportionately determined.
