43. Returns etc. by dealers making un-authorised collection.-

Any dealer who has made un authorised collection of tax shall be required under section 20 to pay the amount so collected into the Government treasury and shall furnish a return in Form VAT-XV-C which shall be accompanied by a receipt in Form VAT-II from such treasury showing the payment of such amount and a list in Form L.S.-III within 10 days of the close of each month unless otherwise directed by the Appropriate Assessing Authority.