Section 46(1) in The Police Enhanced Penalties Ordinance, 2005
(1)If any person -(a)not being a dealer liable to pay tax under the Act, collects any sum by way of tax; or(b)being a registered dealer, collects any amount by way of tax in excess of tax payable by him,-he shall in respect of clause (a) above be liable in addition to tax for which he may be liable, to a penalty of an amount equal to twice the sum so collected by way of tax and in respect of clause (b) be liable to deposit the excess tax so collected in the treasury within the tax period of such collection
