Authorities under the Delhi Sales Tax Act empowered to assess tax under this Act

Subject to the other provisions of this Act and the rules framed thereunder, the authorities for the time being empowered to assess, re-assess, collect and enforce payment of any tax, interest and penalty under the Delhi Sales Tax Act, shall assess, re-assess, collect and enforce payment of tax, including any interest or penalty payable by a dealer under this Act as if the tax or interest or penalty payable by such a dealer under this Act is a tax, interest or penalty payable under the Delhi Sales Tax Act and for this purpose they may exercise all or any of the powers they have under the Delhi Sales Tax Act and the rules framed thereunder and the provisions of the Delhi Sales Tax Act and the rules framed thereunder relating to returns, assessment, notice, rectification, collection, registration, 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, special mode of recovery of tax, appeals, revision, references, refunds, fines, penalties, charging or payment of interest, and the treatment of documents furnished by a dealer as confidential, re-assessment of escaped turnover, recovery of tax, maintenance of accounts, inspection, search and seizure, liability in representative character, references of cases to the High Court of Delhi, compounding of offences and other miscellaneous matter shall mutatis mutandis apply accordingly. Explanation.—All the provisions of the Delhi Sales Tax Act regarding proceedings under the said Act, in so far as the same are not inconsistent with the provisions of this Act shall apply mutatis mutandis to the proceedings under this Act.