Amendment status not verified — confirm the current text below against the official source.
If an owner of a motor vehicle on which cess is leviable fails to pay any amount of cess payable under section 4 within the time prescribed, such owner shall be liable to pay interest on the amount to be paid at the rate of two per cent, for every month or part of a month comprised in the period from the date on which such payment is due till such amount is actually paid.