184. Determination of interest payable by a dealer for delayed payment or non-payment assessed amount of tax

Where it appears to the appropriate assessing authority that a dealer is liable to pay interest under sub-section (1) of section 32 in respect of any period or periods of assessment under section 45 for default in making full amount of tax due from such dealer according to notice referred to in section 47 in respect of such period or periods by the date specified in the notice, such assessing authority shall, immediately after full payment of such tax or commencement of the proceedings under section 52, whichever is earlier, determine under sub-section (1) of section 49 the amount of interest payable by such dealer.