Section 61(1) in Meghalaya Value Added Tax Act, 2003
(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.
