Section 44(1) in Manipur Value Added Tax Act, 2004
(1)If any person,-(a)not being a dealer liable to pay tax under this Act, collects any sum 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;shall be liable, in addition to the tax for which he may be liable, to a penalty of an amount equal to twice the sum so collected by way of tax.
