Section 46A: Penalty for illegal collection of tax

Q: What does Section 46A of The Central Sales Tax Act, 1956 (CST Act) deal with?

Section 46A CST Act pertains to "Penalty for illegal collection of tax". It is part of the The Central Sales Tax Act, 1956, a legislation enacted by the Parliament of India. Section 46A of The Central Sales Tax Act, 1956 (CST Act) prescribes penalty for illegal collection of tax. As verified on 19 May 2026.

Q: Is Section 46A CST Act still in force?

Yes, Section 46A of the The Central Sales Tax Act, 1956 is currently in force across the Republic of India.

Q: What is धारा 46A CST Act?

धारा 46A CST Act is the Devanagari Hindi reference for Section 46A of the The Central Sales Tax Act, 1956. Section 46A of The Central Sales Tax Act, 1956 (CST Act) prescribes penalty for illegal collection of tax. As verified on 19 May 2026.

Q: What is Dhara 46A CST Act?

Dhara 46A CST Act is the Roman Hindi reference for Section 46A of the The Central Sales Tax Act, 1956. "Dhara" means "Section" in Hindi. Section 46A of The Central Sales Tax Act, 1956 (CST Act) prescribes penalty for illegal collection of tax. As verified on 19 May 2026.

Q: How to cite Section 46A of The Central Sales Tax Act, 1956?

Cite as: "Section 46A, The Central Sales Tax Act, 1956 (CST Act)" in legal briefs. For academic writing, use the BlueBook format: The Central Sales Tax Act, 1956, § 46A (India).

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(1)

If any person collects any sum by way of tax or purporting to be by way of tax in contravention of sub-section (2) or sub-section (3) of section 22, he shall be liable to pay penalty not exceeding five thousand rupees and any sum collected by the person by way of tax or purporting to be by way of tax in contravention of sub-section (2) or sub-section (3) of section 22 shall be liable to be forfeited to the Government by an order issued by the assessing authority after giving such person an opportunity to show cause why penalty or forfeiture shall not be ordered.

Provided that no penalty or forfeiture shall be ordered under this sub-section if the assessing authority is satisfied that his sum so collected has been returned to the person from whom it was collected.

(2)

Where any sum is forfeited to the Government under subsection (1), any person from whom the amount was collected in contravention of the provisions of sub-section (2) or subsection (3) of section 22 may apply to the assessing authority for reimbursement of such sum and the amount shall be reimbursed to such person in the prescribed manner.

(3)

No prosecution for an offence under this Act shall be instituted in respect of the same facts on which a penalty has been imposed or forfeiture has been ordered under this section.