Section 10 in The Kerala Tax on Luxuries Acts, 1976
10. Interest on Default.
(1)If the tax or any other amount assessed or due under this Act is not paid by any proprietor or any dealer or any other person within the time prescribed therefore, in this Act or in any rule made thereunder and in other cases within the time specified therefore in the notice of demand, the proprietor or any other person shall pay simple interest at the rate of twelve percent per annum on the tax or other amount defaulted.(2)Where any proprietor, dealer or any other person has failed to include any charges or any other amount taxable under this Act with respect to any luxury provided in any return filed or where any charges or any other amount taxable under this Act tax due has escaped assessment, interest under sub-section (1) shall accrue on the tax due on such charges or other amount or tax with effect from such date on which the tax would have fallen due for payment, had the proprietor, dealer or any other person included such charges or other amount taxable under this Act or tax in the return relating to the period to which such charges or other amount relates.
