In case the person does not deposit tax collected in contravention of Section 52, what is the proper course of action to be taken?

Notice to be issued. Principles of natural justice to
be followed and order to be issued. It is to be noted that
such order has to be invariably issued within 1 year of
date of issue of notice. However there is no time limit for
issue of show cause notice. Thus, in such cases duty can be
recovered even after ten years.