Amendment status not verified — confirm the current text below against the official source.
Prohibition against collection of the tax in certain cases (1) No person shall collect any sum by way of tax in respect of this business to the extent that he is not liable to pay it under the Act. (2) No person, who is not a registered '[proprietor] and liable to pay tax in respect of luxury provided in any 2[establishment], shall collect any sum by way of tax from any other person and no registered '[proprietor] shall collect any amount by way of tax in excess of the amount of tax payable by him under the provisions of this Act: PROVIDED that, this sub-section shall not apply where a person is required to collect such amount of the tax separately in order to comply with the conditions and restrictions imposed on him under the provisions of any law for the time being in force.