Penalty for failure to collect or pay expenditure-tax

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....ect or pay expenditure-tax. 15. Any person responsible for collecting expenditure-tax in accordance with the provisions of sub-section (1) or sub-section (2) of section 7, who— (a)  fails....

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.... amount of tax that he failed to collect; and (ii)  in the case referred to in clause (b), in addition to paying interest in accordance with the provisions of section 14, by way of penalty, a ....