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Section 72: Interest on duty, surcharge or penalty

The Rajasthan Stamp Act, 1998State Act of Rajasthan · Act 14 of 1999

(1) Where any amount of duty or surcharge is recoverable from a person as a result of any, order passed in any proceeding under this Act (including determination, appeal, revision, rectification or otherwise), he shall be liable to pay interest at the rate of twelve percent compounded per annum on the amount of duty or surcharge from the date of execution of such instrument until the date of payment of such amount.

(2) Where any amount of penalty is recoverable from a person as a result of any order passed under this Act, he shall be liable to pay interest at the rate of twelve percent compounded per annum on the amount of such penalty from the date of such order until the date of payment of such amount.

Where this provision sits

ActThe Rajasthan Stamp Act, 1998
Section72
Marginal noteInterest on duty, surcharge or penalty
JurisdictionState of Rajasthan
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted, Act No. 14 of 2014. Substituted by Rajasthan Finance Act, 2014 (Act No. 14 of 2014) (w.e.f. 14.7.2014).

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