Amendment status not verified — confirm the current text below against the official source.
(1) If any . person- (a) (i) not being a hotelier to £ay tax under t!-.is Act, collects any sum by way of tax, or (ii) being a registered hoteli~r, collects any amount by way of tax in ~xcess of the tax payable by him, or (iii) otherwise collects tax in contravention of the provisions of section 11, or (b) being a hotelie~ liable .to pay tax under this Act, or being a hotelier who was required so to do by the assessing officer by a notice, served on him, fails in . contravention of. sub-section (1) of section 13, to keep a true account of. his. turnover of receipts or fails when directed so to do under that section to keep any accounts or. record in accordance with the direction, he shall be . liable to pay, in addition to any tax for which he may be liable, a penalty of an amount as follows:- (A) where there has been contravention refer- red to in sub-clause (i) or (ii) of clause (a) , a penalty of- an amount not exceeding two thousand rupees or double the sum collected 'by way of tax, whiehever is less, 414 THE ASSAM GAZETTE. EXTRAORDINARY APRIL 21, 1989 (B) where there has been a contravention refer- red to in sub-clause (ii) of clause (a) or in clause '(b), penalty of an amount not exceeding two thou- sand rupees, and in addition any sum collected by the person by way of tax in contravention of section 11, shall be forfeited to the State Government. (2) If the assessing officer, in the course of any proceeding under this Act or otherwise, has reason to believe that any person has become liable to a penalty or forfeiture or both penalty and forfei- ture of any sum under sub-section ( 1 ), he shall serve on such person a notice in the prescribed manner requiring him on a date and at a place specified in the notice to · attend and show cause why a penalty or forfeiture ~r ho.th pi:nalty and forfeiture of any sum as provided in sub-section (1) should not be imposed on him. 'c3) The assessing officer shall thereupon hold an enquiry and sh all make such order as he thinks fit· ( 4) No prosecution for an offence under this Act shall . be instituted in respect of the same facts on which a penalty has been imposed under this section. \ . (5) When any order of forfeiture is made, the assessing officer shall publish or cause to be published a notice mereof for the information of the persons concerned giving such details and in such manner as may be prescribed. Payment