If he did collect the tax (as would have been proven if there had been evidence that it was posted on signs) but failed to remit, then, of course, he obtained money and surely deprived the State.
एकातिर निर्वाचन घोषणालगत्तै यो कामचलाउ हैसियतमा परिणत भएको, अर्कोतिर नयाँ जनादेशसमेत यस सरकारको खिलाफमा आएको छ ।