Penalty for failure to collect or pay commodities transaction tax.

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..... ct the whole or any part of the commodities transaction tax as required under section 101; or ( b ) having collected the commodities transaction tax, fails to pay such tax to the credit of the Centr .....

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..... tion tax that he failed to collect; and ( ii ) in the case referred to in clause ( b ), in addition to paying the tax in accordance with the provisions of sub-section ( 2 ) of that section and inter .....

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