Section 21(2) in Haryana Tax on Entry of Goods Into Local Areas Act, 2008
(2)Where any amount is collected by way of tax or purporting to be by way of tax by any person in contravention of sub-section (1), such person shall pay the amount so collected to the assessing authority as if the said amount has been collected as tax payable under this Act and if the said person fails to make the payment, he shall, in addition to making the payment of the said amount, be liable to pay, by order of the assessing authority passed after giving him an opportunity of being heard, a penalty which may extend equal to the said amount.
