Section 3
Subs. by Act 10 of 2000, s. 82 for "every person who has collected any amount from the buyer of any goods" (w.e.f. 20-9-1991).
Subs. by Act 10 of 2000, s. 82 for "every person who has collected any amount from the buyer of any goods" (w.e.f. 20-9-1991).