Tax collected but not paid must be remitted forthwith to the government, with notice, interest and possible penalty. Every person who has collected any amount as tax under the Act and has not paid it to the Government must forthwith pay that amount; the proper officer may issue a show cause notice, determine the amount after considering representations, and require payment. The person must also pay interest from the date of collection to the date of payment. A written request secures an opportunity of hearing; the proper officer must issue a reasoned order within one year, excluding periods of judicial stay. Payments are adjustable against tax, and any surplus is credited or refunded under the Act.