Clause 7

Any person who is liable under section 6 of this Act to pay cess may recover such cess from a customer or from the person for whom services are rendered and the person so recovering the cess shall show on a receipt or other document issued by him the amount of cess which has been so recovered.

Any person who recovers the cess payable by him from a customer or the person for whom services are rendered shall not recover more than the amount of cess for which he is liable to pay under the provisions of this Act.

No person shall charge or collect from any person any sum of money for the purpose of paying cess levied under the provisions of this Act in respect of any sale made or charges collected or levied by him or on his behalf unless he is liable under the provisions of this Act to pay such cess.

Any person who contravenes any of the provisions of this section shall be guilty of an offence under this Act and shall be liable on conviction to a fine not exceeding five thousand dollars.