Section 21(3) in Haryana Tax on Entry of Goods Into Local Areas Act, 2008
(3)Any amount collected by any person considering the same to be tax payable under this Act, to the extent it is not due as tax, be forfeited to the State Government and, if not paid, be recovered from him and such payment or recovery shall discharge him of the liability to refund the amount to the person from whom it was collected.
