46. Procedure for forfeiture of the amount collected by way of tax in contravention of the provisions of sub-section (1) of section 37 and for refund of such amount -

(1) The notice under sub-section (3) of section 37 shall be in form 45.

(2) Where an order for forfeiture is made the authority passing the order therefor shall, by a notice placed on the notice board of its office, publish the following details for information of the persons concerned, namely -

(i) The name and address of the dealer and the registration certificate number, if any, in whose case the order is passed;

(ii) Date of order;

(iii) The amount forfeited;

(iv) Description of goods in respect of which the amount forfeited was collected;

(v) The period to which the order passed relates;

(vi) Reasons for forfeiture.

(3) The person from whom the forfeited amount had been unauthorisedly collected shall make an application in form 46 for claiming the refund of such amount.