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Land Betterment Charge Act 2021 · s 38

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s 38Interest in case of default

If any land betterment charge is not paid before the end of the time delimited by or under section 24(1) or (2), the taxable person concerned is liable to pay to the Authority interest, at the prescribed rate, on the amount of land betterment charge unpaid, calculated on a daily basis from the end of the time so delimited until the day the land betterment charge is paid.