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Provision

Section 10 — Interest payable for delay in payment of cess

Section 10

Source-derivedCentral

Official source

Summary

Makes a person who fails to pay assessed cess by the due date liable to interest at two per cent for every month or part of a month of delay.

Record details

Act number: 36 of 1977
Jurisdiction: India (Union)
Status: Repealed by the Taxation Laws (Amendment) Act, 2017 (18 of 2017)
Source record: India Code 123456789/491314 — A1977-36.pdf
Locator: Section 10

Source record

The Water (Prevention and Control of Pollution) Cess Act, 1977 — official PDF (A1977-36.pdf)
Derived
Official documentSection 10Record India Code 123456789/491314 — A1977-36.pdf
“10. Interest payable for delay in payment of cess.”
Open official source
Published
Not recorded
Retrieved
24 Oct 2026
Verified
Not recorded
Fetched from India Code on 24 October 2026. The PDF is the Act text with amendment footnotes to 2003. It includes Schedule II and records the omission of Schedule I by Act 19 of 2003. The Act was subsequently repealed in whole by Act 18 of 2017; the headings and text are retained as the historical text and have not had a separate legal review.

Related records

The Act has been repealed; this provision is retained as the historical text and is not current law. Section heading and summary derived from the official text; not separately reviewed. The Act is covered in full.