4. Penalty for illegal collection of surcharge

If any person collects any some by way of surcharge or purporting to be by way of surcharge in contravention of sub-section (2) of Section 3, he shall be liable to pay penalty not exceeding five thousand rupees and any sum so collected by the person 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 the sum so collected has been returned to the person from whom it was collected.

(2) Where any sum is forfeited to the Government under sub-section (1), any person from whom the amount was collected in contravention of the provisions of sub-section (2) of section (3) may apply to the assessing authority for reimbursement of such sum and the amount shall be reimbursed to such person and the procedure prescribed for reimbursement of the tax forfeited under sub-section (1) of Section 46A of the Kerala General Sales Tax Act, 1963 (15 of 1963) shall mutatis mutandis apply to such reimbursement.

(3) No prosecution for an offense under sub-section (3) of Section 3 shall be instituted in respect of the same facts on which a penalty has been imposed or forfeiture has been ordered under this sub-section.