| (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, |
| (i) | - | in the case referred to in clause (a), in addition to paying tax in accordance with the provisions of sub-section (4) of that section, by way of penalty, a sum equal to the amount of tax that he failed to collect; and |
| (ii) | - | in the case referred .... To read the full section download the app from Google Play store
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