Gujarat Value Added Tax Act, 2003
(1) A person who is not a registered dealer shall not collect in respect of any sale of goods 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. (2) A registered dealer who has been permitted by the Commissioner to make a lump sum payment under [section 14, 14A, [14B, 14C] or 14D] shall not collect from his purchaser any sum by way of tax on the sales of goods during the period the permission for lump sum tax is valid. 91. These words were substituted, for the words "any offence" by Guj. 6 of 2006, s.16(3)(C). 94. These words, figures and letters were substituted for the words and figures "Section 14" by Guj.25 of 2006, Part 1, s.7. 95 . These figures, letters and word were substituted for the figures letters and word "14 B or 14C” ibid, Part II, s.15. (3) The tax collected and deposited under the provisions of this Act to which a dealer may be held not liable shall not be refunded to the dealer and the amount of such tax shall stand fore fitted to the Government. (4) If any person collects any amount by way of tax in contravention of the provisions of this Act, he shall be liable to pay, in addition to any tax payable, a penalty equal to the amount so collected.