Section 6A(5) in Maharashtra Sales Tax on the Transfer of property in goods involved in the execution of Works Contracts (Re-enacted) Act, 1989
(5)If any dealer has recovered any excess amount in, contravention of sub-section (4), and has not paid the same into a Government Treasury, he shall be liable to pay the same, and if he has paid the same to the Government Treasury no refund in respect of such excess amount paid by him shall be granted; and such excess amount recovered in contravention of sub section (4) shall be deemed to be tax collected under this Act, and such excess amount shall be liable to be forfeited to the State Government and the procedure as laid down in section 37 and the provisions of sub-section (4), (6) and (6A) of section 38 of the Bombay Sales Tax shall mutatis mutandis apply, to such forfeiture, if any.
