Substitution of new section for section 15

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....xpenditure-tax. Any person responsible for collecting expenditure-tax in accordance with the provisions of sub-section (1) of sub-section (2) of section 7, who- (a) fails to collect such tax; or (b) having collected the tax, fails to pay such tax to the credit of the Central Government in accordance with the provisions of sub-section (3) of that section, shall pay,- ....