Tax collected but not paid: collector must remit amounts to government, faces notice, interest, adjustment and refund route. Tax collected but not paid is an immediate enforceable liability on the collector who must remit such amounts; the proper officer may issue a notice requiring a show cause response, consider representations, grant a hearing on request, determine the amount due and issue a reasoned order within one year (excluding periods of judicial stay). Amounts attract interest from collection to payment, may incur penalty, are adjustable against tax payable for the related supplies, and any surplus is credited to the Fund or refunded under the refund procedure.