Levy and collection of tax and penalties.

The provisions of this Act, in so far as they relate to tax authorities, registration, filing of returns, assessments, re- assessments, levy of penalties, collection and recovery of tax and penalties, appeals, revisions, offences and prosecutions shall apply mutatis mutandis to the levy of tax on entry of motor vehicles into a local area for use or sale therein under this Chapter:

Provided that in the case of an importer, other than a dealer liable for registration under this Act, causing entry of motor vehicle into a local area for use or sale therein, he shall pay tax to such authority as the Commissioner may notify, within fifteen days from the date of entry of such vehicle into a local area or before an application is made for registration of the said vehicle or assignment of a new registration mark to such vehicle under the Motor Vehicles Act, 1988 (Central Act 59 of 1988), whichever is earlier.