182. Determination of interest payable for delayed payment or non-payment of tax payable as per return furnished

Where it appears to the appropriate assessing authority that a dealer is liable to pay interest under sub-section (1) of section 31 in respect of any period for default in making full payment by the prescribed date of tax according to the return furnished for that period payable for such period at any time after furnishing of such return but not later than the date of assessment under section 45.