Section 12A(3) in Himachal Pradesh Passengers and Goods Taxation Act, 1955
(3)The amount of interest payable under this section shall -(i)be calculated by considering if part of a month is more than fifteen days as one month and any amount if more than fifty rupees but less than one hundred rupees as one hundred rupees;(ii)for the purposes of collection, and recovery, be deemed to be tax under this Act;(iii)be in addition to the penalty, if any, imposed under this Act.]
