Section 21Collection of improvement levy

s. 21

21. Collection of improvement levy (1) Subject to the provision of section 20, the Collector shall, in the prescribed manner, collect from any person whose name appears in a statement republished under sub-section (1) of section 15 the amount shown therein as due from him together with any interest payable under sub-section (2). (2) If any amount of improvement levy due from any person is not paid on or before the prescribed date, interest at such rate, not exceeding six and a quarter percent, per annum, as the Government may fix from time to time shall be payable thereon from the date of the default.