Assessment, collection etc. of entry tax

Subject to the provisions of this Act and the rules made thereunder the administration of this Act in so far as it relates to levy, assessment and collection of entry tax from dealers shall vest in the authorities specified in section 3 of the Sales Tax Act (24 of 1968) and accordingly the authorities for the time being empowered to assess, re-assess, collect and enforce payment of any tax under the Sales Tax Act (24 of 1968) shall assess, re-assess, collect and enforce payment of entry tax including any penalty payable by a dealer under this Act if the tax or penalty payable by such dealer under this Act or under the provisions of the Sales Tax Act (24 of 1968), as made applicable under section 11 to dealers in relation to tax levied under this Act, is a tax or penalty payable under that Act and for this purpose they may exercise all or any of the powers conferred upon them by or under that Act.