Collection of tax only by registered dealers 38

39. Collection of tax only by registered dealers :- (1) No person who is not a registered dealer shall collect in respect cf any sale of goods by him in the state of Tripura any amount by way of tax under this Act and no registered dealer shall make any such collection except in accordance with the provisions of this Act and the Rules made thereunder and not

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beyond the rate specified. Notwithstanding anything contained in this sub-section, a registered dealer who has been permitted by the Commissioner for composition of tax under section 15 shall not collect any sum by way of tax on the sale of goods during the period to which such payment relates. (1) A. No person who is not a registered dealer shall collect in respect of any purchase of goods mentioned is schedule VIII by him in the state of Tripura any amount by way of tax under this Act and no registered dealer shall make any such collection except in accordance with the provisions of this Act and the Rules made thereunder and not beyond the rate specified. 1 (2) If any person – (a) not being a dealer liable to pay tax under this Act, collects any sum by way of tax; or (b) being a registered dealer, collects any amount by way of tax in excess of the tax payable by him; shall be liable, in addition to the tax for which he may be liable, to a penalty of an amount equal to twice the sum so collected by way of tax. (3) If the Commissioner in the course of any proceeding under this Act or otherwise has reason to believe that any person has become liable to a penalty, or forfeiture, or both, under sub-section (2), he shall serve on such person a notice in the prescribed form requiring him to appear and show cause as to why a penalty or forfeiture or both of any sum as provided under sub-section (2) should not be imposed on him. The Commissioner may thereupon hold an inquiry as he deems necessary and shall make such order as he deems fit.