Correction of Tax by dealers.

No person who is not a registered dealer shall realize any amount by way of tax under this Act on sales of goods form the purchasers. Without prejudice to the provisions of sub-section (2) of section 42, the amount realized by any person as tax on sales of any goods shall, notwithstanding anything contained in any other provision of this Act, be deposited by him in a Government Treasury within such period as may be prescribed, if the amount payable as tax in respect of those sales or if no tax is payable in respect thereof, and in default of such payment, double the amount shall be recovered as a public demand under the Bengal Public Demands Recovery Act, 1913. (3 of 1913).