Authorities under the Delhi Sales Tax Act

Authorities under the Delhi Sales Tax Act

Authorities under the Delhi Sales Tax Act.—(1) Subject to the other provisions of this Act and the rules made thereunder, the authorities for the time being empowered to assess, reassess, collect and enforce payment of any tax under the Delhi Sales Tax Act [shall be empowered to assess, reassess, collect and enforce payment of tax including any interest or penalty payable by a dealer under this Act] and the tax or interest or penalty payable by such a dealer under this Act is a tax or 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 provisions of the Delhi Sales Tax Act, including provisions relating to returns, notices, assessment, re-assessment, appeals, rectification, registration of any dealer liable to this Act, imposition of the tax liability of any person under this Act and the provisions relating to offences and penalties (in respect of any offence) of the Delhi Sales Tax Act shall apply accordingly: Provided that in the case of any offence, for which the punishment is provided under this Act, such punishment shall be imposed under this Act.