6A. [ Collection of tax by a registered [proprietor or stockist] [Section 6A sub-section (1) and (2) Clause A and B Inserted by Act 10 of 1986 w.e.f.31.3.1986] and forfeiture of illegal or excess collection of taxes.
- [(1) A proprietor or a stockist, who is not registered under this Act, shall not collect any amount by way of tax or purporting to be by way of tax under this Act, nor shall a registered proprietor or a registered stockist collect any amount by way of tax or purporting to be by way of tax at a rate exceeding the rate specified under this Act at which he is liable to pay tax.] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997](2)If any [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] contravenes the provisions of sub-section (1), the Luxury Tax officer, after giving such [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] a reasonable opportunity of being heard,-(a)shall, by order in writing, forfeit in favour of the State Government the amount unauthorizedly collected or collected in excess of the prescribed rate ; and(b)may, in addition, by order in writing, impose upon him by way of penalty a sum not exceeding one and a half times the amount so collected.]
