Section 12(3) in Haryana Tax on Entry of Goods Into Local Areas Act, 2008
(3)Notwithstanding anything contained in the proviso to sub¬section (1), if the amount specified in any notice of demand whether as tax or penalty is not paid within the time specified therein from the date of service of the notice, the importer shall be liable to pay simple interest on such amount for the period beginning with the day following the last date for making payment and ending with the date of payment (inclusive), calculated at the rate of two per cent per month for the first twelve months and at the rate of three per cent per month for the remaining period. The period during which recovery of any amount remained stayed by order of any competent authority or court, shall not be excluded for the purpose of calculation of interest:Provided that where any order of assessment of tax or penalty is modified, amended or rectified by order of any court or competent authority, the interest shall be charged on the amount ultimately found due.
