Amendment status not verified — confirm the current text below against the official source.
(1) No person, who is not a registered dealer or not otherwise authorised to collect tax, shall collect in respect of any sale of goods effected by him in the State any amount by way of tax, and no registered dealer shall make any such collection except in accordance with this Act and the rules made thereunder. (2) If any person wilfully collects any amount by way of tax in contravention of the provisions contained in sub -section (1), the assessing authority may, after affording such person a reasonable opportunity of being heard, dirtect HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 113 (CHTR. 7, 1925 SAKA) him to pay by way of penalty, in addition to the tax for which he may be liable, a sum equal to the amount of tax so collected. 40, (1) Whosoever contravenes, or fails to comply with, any of the Other offences. provisions of this Act or the rules made thereunder or any order or direction made or given thereunder, shall, if no other penalty or levy of interest is provided under this Act for such contravention or failure, be liable to imposition of a penalty of an amount which is not more than two thousand rupees and not less than one thousand rupees and where such contravention or failure continues after an order or direction to comply with the law has been issued to the offender, he shall be further liable to a daily penalty of one hundred rupees till the contravention or failure continues. (2) A taxing authority may, after affording to the person concerned a reasonable opportunity of being heard, impose the penalty mentioned in sub -section (1).