8E. Prohibition against collection of tax in certain matters.
(1)No person shall collect any sum by way of tax in respect of his activity of providing entertainment to the extent that he is not liable to pay it under this Act.(2)No person, who is not a registered proprietor or person and liable to pay tax in respect of entertainment shall collect any sum by way of tax from any other person and no registered proprietor or person shall collect any amount by way of tax in excess of the amount of tax payable by him under the provisions of this Act:Provided that, this sub-section shall not apply where a person is required to collect such amount of the tax separately in order to comply with the conditions and restrictions imposed on him under the provisions of any law for the time being in force.
