State Act
Section 2. Amendment of section 11.
THE GENERAL SALES TAX (AMENDMENT AND VALIDATION) ACT, 1963
This Act was repealed on a date we do not have by Ordinance 18 of 2005 (as the copy's heading prints it); it may still apply to matters that began before then.
2. Amendment of section 11. — In section 11 of the General Sales Tax Act, 1125 (Act XI of 1125),— (i) in sub-section (1), the proviso shall be omitted; (ii) for sub-section (2), the following sub-section shall be substituted, namely: — " (2) Every person who has collected or collects any amount purporting to be by way of tax under this Act on or after the 1st November, 1957, whether or not any tax is due from him under this Act in respect of the transaction in which he has collected or collects such amount, shall pay over to the Government within such time and in such manner as may be prescribed, all amounts so collected by him, if they are in excess of the tax, if any, paid by him for the period during which the collections were made; and, in default of such payment, the amounts may be recovered as if they were arrears of land revenue. "