https://www.taxtmi.com/caselaws?id=189638 Excess entertainment tax collected from cinema-goers under the Madras Entertainments Tax Act was treated as money collected on behalf of the State, not as the proprietor's own funds. Because the proprietor acted only as the statutory collecting agent, any amount collected in excess of the tax lawfully due did not belong to him. The excess was recoverable, if at all, by the payers and not by the collector, so the proprietor had no proprietary interest supporting a refund claim against the Government. The recovery claim was therefore not maintainable. en-us Fri, 03 Mar 1961 00:00:00 +0530 Mon, 16 Jan 2017 10:50:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189638 Excess entertainment tax collected from cinema-goers under the Madras Entertainments Tax Act was treated as money collected on behalf of the State, not as the proprietor's own funds. Because the proprietor acted only as the statutory collecting agent, any amount collected in excess of the tax lawfully due did not belong to him. The excess was recoverable, if at all, by the payers and not by the collector, so the proprietor had no proprietary interest supporting a refund claim against the Government. The recovery claim was therefore not maintainable. Case-Laws VAT and Sales Tax Fri, 03 Mar 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189638