State Act
6
Section 6. Interest on delayed payment of cess.
The Gujarat Motor Spirit Cess Act, 2001
Act no. 13 of 20012001In forceGujarat (State Act)
6. Where a trader does not pay the amount of cess within the time prescribed for its payment, there shall be paid by such trader, for the period commencing on the date of expiry of the aforesaid period and ending on the date of payment of the amount of cess, simple interest at the rate of twenty-four per cent, per annum on the amount of cess not so paid or any less amount thereof remaining unpaid during such period.