Tax Authorities, Returns, Assessments, Payments, Recovery and

Refund of Tax, Appeals, Review and Revisions - (1) Subject to the other provisions of this Act and the rules made thereunder, the authorities for the

time being empowered to assess, reasons, inspect, search, seize, confiscate,

collect and enforce payment of any tax under the Andhra Pradesh General Sales Tax Act, 1957 shall assess, re-assess, inspect, search, seize, confiscate, collect and enforce payment of tax, including any interest or penalty, payable by a dealer or an importer under this Act as if the tax or interest or penalty by

any of the powers they have under the General Sales Tax Act, and the

provisions of General Sales Tax Act, including provisions relating to returns,

provisional assessment, advance payment of tax, imposition of the tax liability of a person carrying on business on the transferee of, or successor to such business, transfer of liability of any firm or Hindu undivided family to pay tax in the event of the dissolution of such firm or partition of such family, recovery of tax from third parties, appeals, reviews, revisions, references, refunds,

rebates, penalties, charging or payment of interest, inspection of the premises

of transporters, goods, vehicles, business premises, search of the residential accommodation, seizure and confiscation of unaccounted for goods, seizure of documents, compounding of offences and treatment of documents furnished by a dealer as confidential, shall apply accordingly.

1. (2) All the provisions relating to offences, interest and penalties including provisions relating to penalties in lieu of prosecution for an offence or in addition to the penalties or punishment for an offence of the General Sales Tax Act, shall, with necessary modifications, apply in relation to the assessment, re-assessment, determination of the value or the fair market price of goods, collection and the enforcement of payment of any tax required to be collected

under this Act, or in relation to a process connected with such assessment, re-

assessment, collection or enforcement of payment as if the tax under this Act were a tax under the General Sales Tax Act.