31. Forfeiture of tax collected in violation of the Act.
(1)The authority referred to in rule 62 shall, in the matter of a proceeding under subsection (2) of section 44, serve upon any person or a registered dealer proceeded against a notice in Form N-X, fixing a date of hearing which shall in no case be less than fifteen days from the date of issue of such notice.(2)Where an order for forfeiture is passed under section 44, the Commissioner shall cause a notice to be published in more than one widely circulated newspaper containing the following details:-(a)The name of the dealer or person, as the case may be, from whom the amount illegally collected has been forfeited;(b)The period during which the amount was illegally collected;(c)The amount forfeited; and(d)Any other information that may be deemed fit in the facts and circumstances of the case.(3)The person from whom the amount so forfeited was collected shall apply to the Commissioner in Form A-V for the refund of the amount forfeited.
