47. Procedure for forfeiture of the amount collected by way of tax in contravention of the provisions of sub-section (1) of Section 35 and for refund of such amount.
(1)The notice under sub-section (3) of Section 35 shall be in Form 37.(2)Where an order for forfeiture is made the authority passing the order therefor shall, by a notice placed on the notice board of its office, publish the following details for information of the persons concerned, namely :-(i)the name and address of the dealer and the registration certificate number, if any, in whose case the order is passed;(ii)date of order;(iii)the amount forfeited;(iv)description of goods in respect of which the amount forfeited was collected;(v)the period to which the order passed relates;(vi)reasons for forfeiture.(3)The person from whom the forfeited amount had been collected shall make an application in Form 38 for claiming the refund of such amount.Chapter - VII
