Amendment of section 206C.

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..... Nature of goods Percentage (1) (2) (3) "(vii) Minerals, being coal or lignite or iron ore one per cent."; (b) in sub-section (1A), after the words "articles or things", the words "or for the purposes of generation of power" shall be inserted; (c) after sub-section (1C), the following sub-section shall be inserted, namely:-- "(1D) Every person, being a seller, who receives any amoun....

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....) before the proviso, the following proviso shall be inserted, namely:-- "Provided that any person, other than a person referred to in sub-section (1D), responsible for collecting tax in accordance with the provisions of this section, who fails to collect the whole or any part of the tax on the amount received from a buyer or licensee or lessee or on the amount debited to the account of the buye....

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....nce with the provisions of this section, fails to collect the whole or any part of the tax on the amount received from a buyer or licensee or lessee or on the amount debited to the account of the buyer or licensee or lessee but is not deemed to be an assessee in default under the first proviso of sub-section (6A), the interest shall be payable from the date on which such tax was collectible to the....