Section 24(2) in The Punjab Tax on Luxuries Act, 2009
(2)Where a refund is withheld under the sub-section (1), the Commissioner shall pay interest in accordance with the provisions of section 21, on the amount of refund ultimately determined to be due to the proprietor as a result of such appeal or further proceeding or any other proceeding for the period, starting from the date, immediately following the expiry of the period of sixty days from the date of order, referred to in sub-section (1), to the date or making refund.Chapter-VI Maintenance of Accounts and Inspection
