(f) collects any amount by way of tax in contravention of the provisions contained in section 9A,] — THE CENTRAL SALES TAX ACT, 1956

[(f) collects any amount by way of tax in contravention of the provisions contained in section 9A,]

7 [(f) collects any amount by way of tax in contravention of the provisions contained in section 9A,] he shall be punishable with simple imprisonment which may extend to six months, or with fine or with both, and when the offence is a continuing offence, with a daily fine which may extend to fifty rupees for every day during which the offence continues .

Section 7