Section 60(1) in The Rajasthan Value Added Tax Act, 2003
(1)Where any person-(a)not being a registered dealer or being a registered dealer not liable to pay tax under this Act, collects any amount by way of tax; or(b)who being a registered dealer, collects any amount by way of tax in excess of the tax payable by him; or(c)who otherwise collects tax in contravention of any of the provisions of this Act,the assessing authority or any other officer, not below the rank of an Assistant Commercial Taxes Officer authorised by the Commissioner, shall by an order forfeit the amount so collected.
