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Section 3

Ins. by Act 34 of 1984, s. 2 (w.e.f. 1-7-1984).

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3. Ins. by Act 34 of 1984, s. 2 (w.e.f. 1-7-1984). liability of such person to pay or deposit such amount arose before or after such commencement] be liability of such person to pay or deposit such amount arose before or after such commencement] be recoverable by Government together with simple interest due thereon computed at the rate of recoverable by Government together with simple interest due thereon computed at the rate of 1 ' [fifteen '[fifteen per cent.] per annum from the date of such default to the date of recovery of such amount, as an arrear per cent.] per annum from the date of such default to the date of recovery of such amount, as an arrear of land revenue of land revenue 2