Collection of tax only by dealers liable to pay tax.
39. (1) No dealer who is not liable to pay tax under this Act shall collect, in respect of any sale of goods by him, any amount of tax under this Act and no dealer who is liable to pay tax under this Act, shall make any such collection except in accordance with the provisions of this Act.
(2) If any dealer contravenes the provisions of sub-section (1), he shall, notwithstanding anything contained elsewhere in this Act, deposit the amount collected in such contravention into an appropriate Government Treasury within thirty days from the date of such collection and intimate the Commissioner of such deposit along with a receipt from such Treasury or Bank showing payment of such amount.
(3) The Commissioner shall on an application made by the buyer in respect of sales of goods to him referred to in sub-section (1) and on such terms and conditions as he may deem fit and proper refund to such buyer the tax or the excess tax, as the case may be, collected from such buyers and deposited by the dealer in the manner referred to in sub-section (2):
Provided that no application from any buyer shall be entertained unless the same is made 1[within twelve months from the date on which the tax or excess tax, as the case may be, is paid or such further period as may be allowed by the Commissioner] and the application is supported by relevant 2[tax invoice, invoice, cash memo or bill] issued by the dealer.
(4) If a dealer is in default in depositing in accordance with the provisions of sub-section (2), the amount collected in contravention of the provisions of subsection (1), the Commissioner may, after giving such dealer a reasonable opportunity of being heard, by an order in writing, direct the dealer that he shall pay by way of penalty a sum not less than the amount of tax so collected but not exceeding twice the amount of tax so collected by him in contravention of the provisions of sub-section (1).
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