Amendment status not verified — confirm the current text below against the official source.
(1) If any person,- (i) not being a dealer liable to pay tax under this Act, collects any sum by way of tax, or (ii) being a registered dealer collects any sum by way of tax in excess of the tax payable by him, or (iii) otherwise collects tax in contra- vention of the provisions of Section 13A, any sum collected by that· person by way of tax in contravention of Section 13A shall be forfeited ito the State Government and when any order of forfeiture is made, the Commissioner shall publish or cause to be published a notice thereof for the in- formation of the persons concerned giving such details and in such manner as may be prescribed. (2) Where the Commissioner has reason · to believe 1that any person has wilfully contravened the provisions of Section 13A, the Commissioner may impose_ upon such person a pena1'ty of an amount not exceed- ing 1two thousand rupees or double the sum collected by such person by way of tax in contravention of the provisions of Section 13A, whichever is less : Provided that no penrilty shall be im- posed in respect of any such contravention which occurred on a date prior to the publication of 1the Assam Finance (Sales Tax) (Amendment) Act, 1980, in the Official Gazette. (3) If the Commissioner in the course of any proceeding under this Act or other- wise has reason to believe rthat any person 210 THE ASSAM GAZETTE. EXTRAORDINARY,JULY 19,_1980. --· .. -------------···-----·-·---·---:----- .....______ has become liable to foreiture of any sum under sub-seC'tion (1), or both foreiture of any sum under sub-section (1) and penalty under sub-section (2), he shall serve on such person a notice in the prescribed form requiring him on a date and at a place specified in the notice to attend and show cause why forfeiture or bo1th forfei- ture and penalty of any sum as provided in sub-section (1) and sub-section (2) should not be imposed on him. (4) The Commissioner shall thereupon hold an enquiry and shall make such order as he thinks fit. (5) No prosecution for an offence under this Act shall be instiituted in respect of the same facts on which a penalty has been imposed under this section.