The Assessing Authority may ask for any relevant evidence to satisfy itself about the genuineness and correctness of the proof furnished.

The authorities and administration of tax.- Subject to the provisions of this Act and the rules made thereunder, the authorities for the time being empowered under the Himachal Pradesh Value Added Tax Act, 2005 (12 of 2005), to assess, re-assess, collect and enforce payment of tax, including any interest or penalty payable by a dealer, shall assess, re-assess, collect and enforce payment of tax including any interest or penalty payable by an importer under this Act, as if, the tax or interest or penalty payable by such importer under this Act, is a tax under the Himachal Pradesh Value Added Tax Act, 2005, and for this purpose they may exercise all or any of the powers they have under the Himachal Pradesh Value Added Tax Act, 2005, and all the provisions of that Act including the provisions relating to registration, security, payment of tax and returns, payment of interest, prohibition against collection of tax in certain cases, assessment of tax, re- assessment of tax, non-application of limitation for completion of assessment or re-assessment of tax, tax and penalty recoverable as arrears of land revenue, tax, penalty and interest to be the first charge on the property, special mode of recovery, refund, accounts, production and inspection of books, documents and accounts, survey, establishment of check-post and barrier and inspection of goods in transit, registration and submissions of returns by carrier of goods and agent of transport companies, assessee etc. permitted to attend through authorised agent, power to call for information, delegation of powers, transfer of business, liability to pay tax by a partitioned Hindu family, dissolved firms etc., liability of legal heirs to pay tax, bar of certain proceedings, appeal, revision, rectification of mistakes, revision to the High Court, powers of authorities to take evidence on oath, offences and penalties, compounding of offences, cognizance of offences, directors of defaulting companies to be liable to pay tax, disposal of certain property, indemnity, returns etc. to be confidential, persons appointed to be public servants, power to seek assistance from police and other officers and burden of proof, shall apply mutatis mutandis.

1. (2) Subject to the provisions of sub-section (1), in the case of an importer other than a dealer, the assessment, payment, enforcement and collection of tax shall be such as may be prescribed.
2. (3) All the provisions relating to offences and penalties (including provisions relating to penalties in lieu of the prosecution for an offence, or in addition to the penalties or punishment for an offence) and the provisions

THE HIMACHAL PRADESH LOCAL AREA DEVELOPMENT TAX ACT, 2005 9

relating to levy or charging of interest under the Himachal Pradesh Value Added Tax Act, 2005 (12 of 2005) shall, with necessary modifications, apply in relation to the assessment, re-assessment, collection and the enforcement of any tax required to be collected under this Act or in relation to any process connected with such assessment, re-assessment, collection or enforcement of payment, as if, the tax under this Act were a tax under the Himachal Pradesh