Prohibition against collection of tax in certain cases

27. 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 and liable to pay tax in respect of the luxury provided in any hotel shall collect any sum by way of tax from any other person and no registered hotelier shall collect any amount by way of tax in excess of the amount of tax payable by him under the provisions of this Act:

Provided that, this sub-section shall not be apply where a person is required to collect such amount of the tax separately in order to comply with the conditions and restrictions imposed on him under the provisions of any law for the time being in force.