Section 31 in The Gujarat Value Added Tax Act, 2003
31. Collection of tax only by registered dealers.
(1)A person who is not a registered dealer shall not collect in respect of any sale of goods any amount by way of tax under this Act and no registered dealer shall make any such collection except in accordance with the provisions of this Act and the rules made thereunder.(2)A registered dealer who has been permitted by the Commissioner to make a lump sum payment under section 14, [4B, 14C or 14D] [These words, figures and letter substituted for 'section-14' by Gujarat Act No. 25 of 2006 Section 7 & 15 w.e.f. 10-5-06.] shall not collect from his purchaser any sum by way of tax on the sales of goods during the period the permission for lump sum tax is valid.(3)The tax collected and deposited under the provisions of this Act to which a dealer may be held not liable shall not be refunded to the dealer and the amount of such tax shall stand forfeited to the Government.(4)If any person collects any amount by way of tax in contravention of the provisions of this Act, he shall be liable to pay, in addition to any tax payable, a penalty equal to the amount so collected.
