Amendment status not verified — confirm the current text below against the official source.
(1) Notwitqstanding anything J? the contrary contained in any .or?r or direction pf any AppellateAm:hority or Appell..re Tubunalor p>9{t.Qfin any other provisi<?D$ of this Act or the rules made ther? or.anyotlie,ij.wfor the time being in force, every person who has collected from any other person ? ?owtt"'as'representingthe tax under this Act. and has not paid the said amount to the Goveminent. ·shall· fo,;thwith pay the. saidamourit to the Government. irrespective of whether the suppliesin respect of which such amount was collected are taxable or not. (2) Where any amount :is required 'to be paid to the Government under sub-section (1), and which has not been so paid, the proper officer may serve on the person liable to pay such amount a notice requiring him to show cause why the said amount as specified in the notice, should not be paid by himrto theGovernmentand why a penalty et}Uivalentto the ahiount·specified in the notice should not be imposed on him under the •provisions of this Act. (3) The · proper officer shall,· . after considering the representation,· if any, ma.e •by the person on· whom the notice is served under•sub-section (2), .. determine the amount due from such person and'thereupon such person shall pay the amount so determiried. (4) The person referred to in sub-section (l) shall in addition to paying· the amount referred to ul' sub-section (l) or sub-section (3) also be liable to pay· interest thereon at the rate specined un?r section. 50 from the date such amount was collected by him. to the date such amount is paid by him to the Government. (5) An opportunity of he? shall be gran? .wherea request is received in writing from the person to whom the notice was issued to show cause. (6) The proper pfficer shall ?ue an order within one year from the date of issue of the notice. (7) Where the issuance of order is stayed by an order of the court or Appellate Tribunal, the period of such -stay shall be excluded in computing th.e period of o,:ie ye,r. (8) The proper officer, in.his order, shall set out the relevant facts and the basis·ofhis decision.' /-i<> Tax collected.but not paid to Government. · 94 (9) The amount paidt()the Government under sub-sett.ton (lJ or sub-section'(3)shallbe"?? against'tlte? pa?ble,if any, by the,persotfin'relation to the supplies referred to in sub-secfion(1). · . . _, ?- (10). Where any surplusis left afltrtlie?ustm?tWlcler sub- section (9), the amount of suqi surplusshall either be credited to µte Fund or refunde? to the person who bas home the iacidence of such amount (11) The person who has borne the incidence of the amount may applyfor the refund of.thesame in accordance? .. the provisionsof section 54. · •·