Section 2(2)(e) in The Bengal Agricultural And Sanitary Improvement Act, 1920
(e)interest on all recoverable deposits or advances made by the [State Government] [Words substituted by the Government of India (Adaptation of Indian Laws) Order, 1937 and the Adaptation of Laws Order, 1950, respectively.], or by a local authority or any person, at such rates and from and to such dates as may be prescribed;