- Where any person-(a)not being a dealer liable to pay tax under this Act, collects any amount by way of tax; or(b)being a registered dealer, collects any amount by way of tax in excess of the tax payable by him; or(c)otherwise collects tax in contravention of any of the provisions of the Act including Section 14,the Assistant Commissioner or the Commercial Taxes Officer having jurisdiction or the assessing authority, as the case may be, shall forfeit the amount collected as tax or by way of tax, and may direct that such person shall pay by way of penalty a sum equal to double of such amount.
