Chapter IX Chapter IX

Liable to Pay Tax under this Act.— Where in respect of any tax including any penalty, interest and amount forfeited due from a dealer or person under this Act or under any earlier law, any other person is liable for the payment thereof, all the relevant provisions of this Act or, as the case may be, of the earlier law, shall in respect of such liability apply to such person also, as if he were the dealer himself.

1. (1) The Government and the Commissioner may, from time to time, issue such orders, instructions and directions to all officers and persons appointed under this Act as they may deem fit for the administration of this Act, and all such officers and persons shall observe and follow such orders, instructions and directions issued by the Government and the Commissioner.
2. (2) No orders, instructions or directions shall be issued under sub-section (1) which interfere with the discretion of any Appellate Authority in the execution of its appellate functions.
3. (3) Without prejudice to the generality of the foregoing power, the Commissioner, may, on his own motion or on an application by a registered dealer liable to pay tax under

this Act, if he considers it necessary or expedient so to do for the purpose of maintaining uniformity in the work of assessment and collection of revenue, clarify the rate of tax payable under this Act in respect of goods liable to tax under the Act, and all officers and such persons appointed under this Act shall observe and follow such clarification.

1. (4) No such application under sub-section (3) shall be entertained unless it is accompanied by proof of payment of such fee in such manner, as may be prescribed.
2. (5) All officers and persons appointed under this Act shall observe and follow such administrative instructions as maybe issued to him for his guidance by the Additional Commissioner or by the Assistant Commissioner within whose jurisdiction he performs his functions.

(1) Notwithstanding anything contained in this Act, the Government may, by notification, extend the time limit specified in, or prescribed or notified, under this Act in respect of actions which cannot be completed or complied with, due to force majeure.

1. (2) The power to issue notification under sub-section (1) shall include the power to give retrospective effect to such notification from a date not earlier than the date of commencement of this Act.

Explanation.— For the purposes of this section, the expression “force majeure” means war, epidemic, flood, drought, fire, cyclone, earthquake or any other calamity caused by nature or otherwise affecting the implementation of any of the provisions of this Act]