f9e7b688_ckoner_of_Punjab_VAT_Act__2005__Rate_of_simple_Interest
[Nature of Delay] Failure to pay tax by due date of payment [Section] 32(1) [Rate of simple Interest] 
0.5% of tax due 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