Section 11. Prohibition against collection of tax in certain cases and imposition or penalty

(1) No, operator (a) Who is not required to pay the Cess, shall collect it from any person; and (b) Who is required to pay the Cess, shall collect from any person any amount on that account in excess of that due under this Act. (2) Whoever contravenes the Provision of sub-section; (1) shall be punishable with fine of rupees two thousand or twice the amount collected or, the case may be, collected in excess of the Cess due whichever is higher and the amount so collected shall be forfeited to the State Government and the person from whom the operator had recovered it may claim for it fund from the Government within one year from the date he became aware of its forfeiture.