(1) If any . person-
(a) (i) not being a hotelier to £ay tax under t!-.is Act, collects any sum by way of tax, or
(ii) being a registered hoteli~r, collects any amount by way of tax in ~xcess of the tax payable by him, or
(iii) otherwise collects tax in contravention of the provisions of section 11, or
(b) being a hotelie~ liable .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 accounts or . record in accordance with the direction, he shall be . liable to pay, in addition to any tax for which he may be liable, a penalty of an amount as follows:- (A) where there has been contravention refer red to in sub-clause (i) or (ii) of clause (a) , a penalty of- an amount not exceeding two thousand rupees or double the sum collected 'by way of tax, whiehever is less, 414 THE ASSAM GAZETTE. EXTRAORDINARY APRIL 21, 1989 (B) where there has been a contravention refer red to in sub-clause (ii) of clause (a) or in clause '(b), penalty of an amount not exceeding two thou sand 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.
(2) If the assessing officer, 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 penalty and forfei ture 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 ~r ho.th pi:nalty and forfeiture of any sum as provided in sub-section (1) should not be imposed on him.
'c3) The assessing officer shall thereupon hold an enquiry and sh all make such order as he thinks fit· ( 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.
\ . (5) When any order of forfeiture is made, the assessing officer shall publish or cause to be published a notice mereof for the information of the persons concerned giving such details and in such manner as may be prescribed.
Payment 16. (1) Tax shall be paid in tbe manner herein of tax. provi~ed, and at such intervals as may be prescribed·
(2) A registered hotelier furnishing return as required by sub-section (1) of section 10, shall first pay into a Government treasury, in the prescribed manner, whole of the amount of tax due from him according to such return.
/ THE ASSAM GAZETrE, EXTRAORD~~ARY APRIL 21, 1989 415
(3) A registered hotelier furnishing a · revised return in. accordance with sub-section (2) of section 10, which revised return shows that a larger amount of tax than already paid is payable, :shall first pay into a Government treasury the extra amount of tax. ·
(4) (a) The amount of tax-
(i) due when returns have been furnished without full payment thereof, or
(b) the amount of penalty levied under section 15, or ·
(c) the sum (if any) forfeited to the State Government under section 15, shall be paid by the hotelier or the person liable therefor into a Government treasury by such date as may be specified in a notice issued by the assessing officer for this purpose, being a date not earlier than thirty days from the date of service of the notice : ·
Provided that, · the a~sessing officer may, . m respect of any particular hotelier or person, and for reasons to be recorded in .writing, allow him to pay the tax, interest or penalty (if any) or the sum forfeited, by instalments.
( 5) Any tax, penalty or interest or sum forfeited;
which remains unpaid after the date specified in the notice for payment, and any instalment not duly paid, shall be recoverable as an arrear of land revenue.
(6) Notwithstanding anything· contain€d in this Act or in any other law for the time being in force, where any sum collected by ' a person by way of tax in contravention of section 11, is forfeited to the State Government under section 15 and is recovered from him, such payment or recovery sha 11 · discharge him of the liability to refund the sum t.o the person from whom it was so collected.
416 THE ASSAM GAZETTE. EXTRAORDINARY APRIL 21 , 1989 ---- - / A refund of such sum or any part thereof can be claimed from Government by the person from whom it was realised by way of tax, provided that an application for such claim is ma.de by him in writing in the prescribed form to the assessing officer, within one ye::i.r 1rom the date of the order of forfeiture. On receipt of any such application, the assessing officer shall hold such· inquiry as he deems fit, ?.nd if he is satisfied that the ch>.im is v<C1.lid and admissible and that the amount so claimed as refund was actually paid in Govern ment treasury or recovered, he shall refund the sum or any part thereof, which is found due to the person concerned.
Rounding off 17. The amount of tax, penalty, interest, comt he tax etc. •t• fi th bl ' posi ion money, · ne or any o er sum paya e under the provisions of this Act, shall be rounded off . to tLe nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to one rupee, and if such part is less than fifty, paise, it shall be jgnored:
Offences and penalties.
r
Provided that, nothing in this section shall apply for the purpose of collection by the hotelier of any amount by way of tax under this Act.