Provided that before taking action under this sub-section, the importer shall be given a reasonable opportunity of being heard.

Power to enter and administration

1. (1) The Commissioner may, by general or special order in writing, confer on the authorities for the time being empowered to assess, enforce payment of tax, interest and penalty under the Haryana General Sales Tax Act, 1973 (hereinafter called "the Sales Tax Act"), to assess, enforce and enforce payment of tax, interest and penalty, payable by an importer under this Act as tax, interest or penalty payable under the Sales Tax Act, and for this purpose they may exercise all or any of the powers they have under the Sales Tax Act, and the provisions of the Sales Tax Act relating to registration of the dealer of any business, imposition of the taxability of a person carrying a business, transferred of, or successor to such business, tax on liability of firm or Hindu Undivided family to pay in the event of the dissolution of such firm or partition of such family, recovery of tax from legal heir or representatives in case of discontinuance of business or in case of partition, revision, reference, rectification of clerical and arithmetical mistakes, power to take evidence on oath, power to compel to call for information from banking companies etc., power to transfer proceedings, delegation of powers, assessment through authorised agents, information to be furnished regarding change of business, trust or documentary furnished by an assessee as the result of tax and other matters, shall apply, mutatis mutandis, accordingly, and for this purpose an assessee under this Act shall possess to Sales Tax the dealer and under addition to discharge the liabilities as an assessee under the Sales Tax Act : Provided that power of coercion shall not be exercised by any authority other than the Commissioner and the appellate authorities. (2)
   • (a) The State Government or the Commissioner may, from time to time, issue such order, instructions and directions to all officers and persons employed in the execution of this Act as they may deem fit for the administration of this Act and such officers and persons shall observe and follow such orders, instructions and directions of the State Government and the Commissioner.
   • (b) Without prejudice to the foregoing power, the Commissioner may, of his own motion, or on an application by an importer or a body of importers, accompanied by proof of payment of such fee, if any, as may be prescribed, if it is considered expedient so to do, for the purpose of maintaining uniformity in the work of assessments and collection of revenue or, for the removal of any doubt, clarify any point relating to levy, assessment and collection of tax payable under this Act and all officers and persons employed in the execution of this Act shall observe and follow such clarification :