Section 57. Penalty for contravening provisions regarding collection of tax by dealers.
If any person acts in contravention of the provisions of section 22, he shall be liable to a penalty not exceeding two and a half times the tax wrongly collected:
Provided that the Commissioner shall not impose such penalty unless the person concerned has been given an opportunity of being heard.
Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.
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