Such declaration may be revised from time to time.

Imposition of penalty for contravening certain provisions. — 1) If any person — J

1. (a) (i) not being a hotelier to pay tax under this Act, collects any . sum by way of tax, or
   • (ii) being a registered hotelier, ‘collects any amount by way of - tax in excess of the tax payable by him, or
   • (iii) otherwise collects tax in contravention of the provisions of section 11, or
2. (b) being a hotelier to pay tax under this Act, or being a hotelier who "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 keep a true account of his turnover of receipts or fails when directed so to do under that Section to keep any accourits or record in accordance with the direction, he shall be liable te pay, in addition to any tax for which he may be liable, a penalty of an amount as follows: = be : (A)" ~~ where there has been contravention referred to-in sub-clause (i) or
   • (ii) of clause (a), a penalty of an amount not exceeding two thousand rupees or deuble the sum collected by way of tax, whichever is fess, - :
3. (B) where there has been a contravention referred to in sub-clause (ii) of clause (a) or in clause (b), penalty of an amount not exceeding two thousand rupees, and in addition any sum collected by the
   • • person by way of tax in contravention: of section 11, shall be forfeited to the State Government. 5 4B 2) If the assessing officer, in the course of any proceeding under this Act or otherwise, has reason to believe that any persori has become liable to a ' penalty or forfeiture or both penalty and 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. 3) The assessing officer shal’ thereupon hold an enquiry and shall make such order as he thinks fit. =. Pot 4) No prosecution for an offence under this Act shall be instituted in respect of the same facts on which a penalty has been imposed under this section.

1. (5) When any order of forfeiture is made, the assessing officer shalt publish or
   • • cause to-be published a notice thereof for the information of the persons concerned giving such details and in such manner as may: be prescribed.