Section 9A(b) in Rajasthan Entertainments and Advertisements Tax Act, 1957
(b)if the amount specified in any notice of demand whether for tax or penalty or interest is not paid within the period specified in such notice or in the absence of such specifications within 30 days from the date of service of such notice; the proprietor shall be liable to pay simple interest on such amount at one and half per cent month from the day commencing after the end of the said period for a period of three months and at two percent per month thereafter during the time he continues to make default in such payment.
