https://www.taxtmi.com/acts?id=21574 Persons who collect amounts representing tax and do not remit them must immediately deposit those sums; the proper officer may issue a show cause notice, determine and require payment, and must allow a written request for personal hearing. Determined amounts attract interest from the date of collection until payment, are adjustable against tax payable for the relevant supplies, and any surplus after adjustment is credited to the Fund or refunded to the person who bore the incidence under the Act's refund procedures. en-us Wed, 15 Jun 2016 14:56:33 +0530 Wed, 15 Jun 2016 14:56:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21574 Persons who collect amounts representing tax and do not remit them must immediately deposit those sums; the proper officer may issue a show cause notice, determine and require payment, and must allow a written request for personal hearing. Determined amounts attract interest from the date of collection until payment, are adjustable against tax payable for the relevant supplies, and any surplus after adjustment is credited to the Fund or refunded to the person who bore the incidence under the Act's refund procedures. Act-Rules Bills Wed, 15 Jun 2016 14:56:33 +0530 https://www.taxtmi.com/acts?id=21574