Section 7 in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
7. Payment and disbursement of amounts wrongly collected by dealer as tax.
- (l) Where any amount is collected by way of tax or purchased to be collected by way of tax from any person by any dealer in contravention of section 5, whether wrongly or otherwise, such dealer shall pay the entire amount so collected to the assessing authority within twenty days after the close of the month in which such amount was collected, notwithstanding that the dealer is not liable to pay such amount as tax or that only a part of it is due from his as tax under this, Act.(2)If default is made in payment of the amount in terms of Sub-section (1), -(i)the whole of the amount outstanding on the date of default shall become immediately due and shall be a charge on the properties of the dealer;(ii)the dealer liable to pay the amount shall pay interest at the rate of two percent of such amount for each month of default; and(iii)the whole of the amount remaining unpaid alongwith the interest calculated under clause (ii) of this sub-section shall be recoverable in the manner specified in the Rajasthan Sales Tax Act, 1994 (Act No. 22 of 1995) as if it is a tax due and recoverable under the said Act.
