Section 22Part 0 —
Interest to be charged upon instruments remaining unstamped
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In addition to any penalty imposed by this Law for late stamping or non-stamping of any instrument which is required to be stamped, there shall be charged interest at ten per cent per annum for the first month or part of a month and thereafter at the rate of twenty per cent per annum upon the total amount of the duty so remaining unpaid: Provided that the Commissioner may, at his discretion, for good cause, waive payment of the whole or any part of such interest.