f9e7b688_ckoner_of_Punjab_VAT_Act__2005__Rate_of_simple_Interest
[Nature of Delay] Rectification of any error or omission in return after its furnishing, which results in higher amount of tax due than the original Return [Section] 32(2) [Rate of simple Interest] 
1.5% of the additional tax payable per month from the due date till the actual date of payment
BEDI ADVOCATES: Ready Reckoner of Punjab VAT Act, 2005
Rate of simple Interest