Collection of tax by a person selling or causing or authorising to cause despatch of goods for carriage by road

(1) Notwithstanding anything to the contrary contained in section 4, a person selling or purchasing or causing or authorising to cause despatch or receipt of goods for carriage by road duly authorised by the Assistant Excise and Taxation Commissioner or Excise and Taxation Officer Incharge of the district shall, in the prescribed manner, collect the amount of tax payable under section 3 from the person incharge of the mechanical vehicle or cart in or on which the goods are to be carried or the person-in-charge of the goods during transport or carriage and the person making such collection shall, in the prescribed manner, make payment of the same into the Government Treasury. (2) The person making such collection shall issue a certificate, in the prescribed manner, to the person-in-charge of the mechanical vehicle or cart in or on which the goods are carried or the person-in-charge of the goods during transport or carriage, and, on the production of the certificate, no tax shall be payable under section 4 of the Act. (3) If any person contravenes any or all of the provisions of sub-sections (1) and (2), the Taxing Authority shall, after giving an opportunity of being heard, by an order, in writing, direct that such person shall pay by way of penalty not exceeding twice the amount of tax payable under sub-section (1). (3-a) Such person as specified in sub-section (1) shall in the prescribed manner furnish a return every month to the Assistant Excise and Taxation Officer-Incharge of the District, within five days of the close of each month during which collection was made by him alongwith the treasury challan. (3-b) If a person specified in sub-section (1), fails without sufficient cause to comply with the requirements of the provisions of sub-section (3-a), the Commissioner or any person appointed to assist him under section 7 of the Act, may, after giving such person a reasonable opportunity of being heard, direct him to pay by way of penalty a sum not exceeding five thousand rupees. (3-c) If any person liable to pay tax under this Act, fails to pay the amount of tax due from him, he shall, in addition to the amount of tax, be liable to pay simple interest on the amount of tax due and payable by him at the rate of one percentum per month, from the date immediately following the last date on which the person should have paid the tax under this Act, for a period of one month, and thereafter, at the rate of one and a half percentum per month till the default continues. (4) The provisions of section 11 shall mutatis mutandis apply for recovery of any amount of tax payable and/or any penalty imposed but not deposited under this section.