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Report No. 61

Point 18-separate Law Regarding Amount Illegally Collected as Taxes

To facilitate and enforce recovery by the citizen of any amount illegally realised as tax by a private person (whether as sales tax or any other tax), a separate law containing a provision [somewhat on the following lines], should be made1 by Parliament:

"Where any person other than a public officer2 has, purporting to act in pursuance of any law imposing a tax, realised from any other person as tax any amount not legally due from such person as such tax, he shall3, unless he proves that he has refunded the amount to that person or has otherwise accounted for the amount in accordance with such law, deposit the amount so collected without delay in the nearest Government Treasury, and shall intimate the particulars of the case to that person by special or general notice and to the authority to whom he would be liable to account if the amount had been legally due as tax."

This is the proposed principal provision4. The Treasury would, of course, refund the amount deposited, to the person entitled. Limitation for suit for refund should run from date of publication of notice. Other incidental and procedural provisions could be devised, as may be considered suitable.

1. To be implemented by a separate law.

2. The expression "Public Officer" to be defined.

3. Punishment for contravention can be imposed.

4. See the relevant chapter for detailed recommendation.

[Chapter 6]

Certain Problems connected with Powers of the States to Levy a Tax on the Sale of Goods and with the Central Sales Tax Act, 1956 Back

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