https://www.taxtmi.com/caselaws?id=151259 A registered dealer who collects an amount by way of sales tax in excess of what is legally payable contravenes section 46(2) of the Bombay Sales Tax Act, 1959, even if the amount was not actually due. The statutory scheme in sections 37 and 38(6) authorises forfeiture of such excess collections and supports refund to the purchaser from whom they were taken. Mens rea is not required for forfeiture under section 37 because the provision operates as a restitutionary measure to prevent retention of wrongfully collected tax, not as a punitive sanction. The forfeiture orders were therefore upheld. en-us Wed, 23 Mar 1977 00:00:00 +0530 Mon, 03 Jun 2013 11:26:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151259 A registered dealer who collects an amount by way of sales tax in excess of what is legally payable contravenes section 46(2) of the Bombay Sales Tax Act, 1959, even if the amount was not actually due. The statutory scheme in sections 37 and 38(6) authorises forfeiture of such excess collections and supports refund to the purchaser from whom they were taken. Mens rea is not required for forfeiture under section 37 because the provision operates as a restitutionary measure to prevent retention of wrongfully collected tax, not as a punitive sanction. The forfeiture orders were therefore upheld. Case-Laws VAT and Sales Tax Wed, 23 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151259