Amendment status not verified — confirm the current text below against the official source.
Imposition of penalty for contravening certainprovisions. —— (1) y (2) . (3)11 V (4) (5) If any person — (a) (i) not being a hotelier to pay tax under this -Act,c011ects any sum by -'way of tax, or. (11) being a registered hotelier, e-ollects any amount by way of 1 - tax in excess of the tax payable by him, or (iii) otherwise collects tax in contravention of the provisions of section 1 1, or (b) being a hotelier to pay tax underthis Act, or‘ being a hotelier who . V' 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 keepi- a='true accbunt of his turnover of receipts or ”fails when directed so to do under that ‘sectiOné to keep any accounts or record in accordance with the direction, he shall be liable to pay, in addition toany tax for which he may be liable, a penalty of an amount as follows: _ z (A)where there has been contravention referredtoin siib-clause ( 1) or (ii) of clause (a), a penalty ofan am‘Ount not exceeding two thousand rupees or double the si-rm collected by way of tax, ’- whicheverlS fess, - ' ' , - (B)? v-;W’1'iere there has-been a contravention referred to in subeclause (ii) of clause (a) or in clause (b), penalty of an amount not exceeding two thousandirupees, and in addiitiOn any sum collected by the "3 person by way of tax in contravention of section_-,’H shall be forfeited to the State Government. - if the assessing officer in the course ofany proceedingtinder this Act or otherWise, has reason to believe that any person has become liable to a penaltyV'or forfeiture or both penalty an'd‘forfeiture 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 or both penalty and forfeiture of any sum. as provided in sub—section (1)should not be imposed on him. The assessing officer shal' thereupon hold an enquiry and shall make such order as he thinks fit. No prosecution for an offence under this Act shall be instituted1n respect ofthesame facts on which a penalty has been imposed under. this section. When any order of forfeiture is made, the assessing officer-shal-l- publish or cause tobe “published "a notice thereof’for.the information of’the persons concerned giving s11ch details andin811911 manner asmaybe prescribed. Payment of tax — (1) (3) Tax shall be paidin the manner herein provided, and at sach intervals as may beprescribed ‘ " A registered hotelier furnishingreturn asreqnired by sub-Vsection (1) of section 10, shall, first pay into a Government treasury, in. the prescribed