Interest accrues on unpaid employer cess at rates prescribed by the Central Government until payment is made. Employers who fail to remit the cess due within the time prescribed by the appropriate Government are liable to pay interest on the outstanding cess at a rate prescribed by the Central Government, with interest accruing from the due date until actual payment.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Interest accrues on unpaid employer cess at rates prescribed by the Central Government until payment is made.
Employers who fail to remit the cess due within the time prescribed by the appropriate Government are liable to pay interest on the outstanding cess at a rate prescribed by the Central Government, with interest accruing from the due date until actual payment.
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