Amendment status not verified — confirm the current text below against the official source.
The Collecting Authority shall deposit all amount realized by him in the Government Treasury within three days of realization failing which he shall be liable to pay, besides the amount so realized, a penalty imposed by the assessing authority; 11 [The Uttar Pradesh Cattle Purchase Tax Act, 1976] [Section 12-14] Provided that no penalty shall be imposed without giving him an opportunity of being heard; Provided further that the amount of penalty shall not exceed the amount of money due from him. Recovery as land revenue