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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Penalty for failure to collect or remit expenditure-tax: imposes collector liability and escalating per day penalties alongside interest.</h1> The substituted section 15 imposes a penalty for failure to collect or pay expenditure-tax: where a person fails to collect tax they must pay the tax and a penalty equal to the amount not collected; where a person collects but fails to remit, they are liable for interest under section 14 and a daily penalty which is subject to minimum and maximum limits but cannot exceed the tax unpaid.

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