Building and Other Construction Workers Welfare Cess Act

Section 8: Interest payable on delay in payment of cess

If any employer fails to pay any amount of cess payable under section 3 within the time specified in the order of assessment, such employer shall be liable to pay interest on the amount to be paid at the rate of two per cent.for every month or part of a month comprised in the period from the date on which such payment is due till such amount is actually paid.