Prohibition against collection of tax in certain cases

(1) No person shall collect any sum by way of tax in respect of his business to the extent that he is not liable to pay it under the Act. (2) No person who is not a registered hotelier or restaurateur and liable to pay tax in respect of luxury or sumptuous food provided in any hotel or restaurant shall collect any sum by way of tax from any other person and no registered hotelier or restaurateur shall collect any amount by way of tax in excess of the amount of payable by him under the provision of this Act. Provided that, this sub-section shall not apply where a person is required to collect such amount of tax separately in order to comply with the condition and restrictions imposed on him under the provisions of any law for the time being in force.