Amendment status not verified — confirm the current text below against the official source.
(l) Notwithstonding onything to the controry contoined in ony order or direction of ony Appellote Authority orAppellote Tribunol or court or in ony other provisions of this Act or the rules mode thereunder or ony other lowfor the time being in force, every person who hos collected from ony other person ony omount os representing the tox under this Act, ond hos not poid the soid omount to the Government, sholl forthwith poy the soid omount to the Government, irrespective of whether the supplies in respect of which such omount wos collected ore toxoble or not. Tox collected but not poid to Govern- ment. 2t9 (2) Where ony omount is required to be poid to the Government under subsedion (l), ond which hos not been so poid, the proper officer moy serve on the person lioble to poy such omount o notice requiring him to show couse os to why the soid omount os specified in the notice, should not be poid by him to the Government ond why o penolty equivolent to the omount specified in the notice should not be imposed on him under the provisions of this Act. (3) The proper olficer sholl, olter considering the representotion, if ony, mode by the person on whom the notice is served under sub- section (2), determine the omount due from such person ond thereupon such person sholl poy the omount so determined. (4) The person relerred to in sub- section (l) sholl in oddition to poying the omount re{erred to in sub-section (l ) or subsection (3) olso be lioble to poy interest thereon otthe rote specified under section 50 from the dote such omount wos collected by him to the dote such omount is poid by him to the Government. (5) An opportunity of heoring sholl be gronted where o request is received in writing from the person to whom the notice wos issued to show couse. (6) The proper officer sholl issue on orderwithin one yeorlrom the dote of issue of the notice. (7) (8) (e) ( l0) (il)