Section 20(2) in The Rajasthan Lands and Buildings Tax Act, 1964
(2)An amount refundable under sub-section (1) but not refunded within sixty days of the receipt of an application in this behalf from the assessee shall any interest at such rate, not exceeding fifteen per cent per annum, which may be, by Notification specified by the State Government from time to time, with effect from the date immediately after the expiry of the said sixty days.]
