Section 33 in The Police Enhanced Penalties Ordinance, 2005
33. Collection of tax only by registered dealers.
(1)No person who in not a registered dealer shall collect in respect of any sale of goods by him in the State any amount by way of tax under the Act and no registered dealer shall make any such collection except in accordance with the provisions of the Act and the rules made thereunder and not beyond the rate specified under the Act.(2)Notwithstanding anything contained in sub-section (1), a registered dealer who is liable to pay turnover tax under section 25 shall not collect any sum by way of tax on the sale of goods during the period to which such turnover payment relates.(3)Tax collected and deposited under the provisions of the Act to which a dealer may be held not liable shall not be refunded and shall stand forfeited.(4)If any person acts in contravention of the provisions of the Act, he shall be liable to a penalty not exceeding double the amount of tax wrongly collected:Provided that the Assessing Authority shall not impose such penalty unless the person concerned has been given an opportunity of being heard.
