Power to survey

(1) With a view to identifying dealers who are liable to pay tax under this Act but have remained unregistered, the prescribed authority shall have the power to survey the business premises of a dealer or any other place where the dealer is known or suspected to be keeping business records or goods. (1) Where any person liable to pay tax under this Act fails to pay such tax in accordance with the provisions of this Act, the prescribed authority may, subject to the rules made in this behalf, make a provisional assessment of the tax payable by such person. (2) The provisions of sub-section (1) shall be deemed to be satisfied if the person pays at least 75 percent of the tax assessed on a provisional basis, and the balance, if any, shall be paid in such manner and within such time as may be prescribed, provided that no interest or penalty shall be levied if the person pays the remaining 25 percent of the tax within the prescribed time. (1) When the ownership of the business of the assessee liable to pay tax under this Act, is entirely transferred. both the transferor and the transferee shall be jouitly and severally liable to pay any tax and penalty, if any, payable in respect of such business and remaining unpaid at the time of the transfer. the transferee shall also be liable to pay tax on sale or consumption by the transferee on and from the date of such transfer, and shall apply forthwith for grant of registration certificate unJess such certificate is already possessed by him. (2) Subject to the exemption given under section 7, where an assessee or any person other than an assesses, liable to 'pay tax under this Act, transfers the ownership or a part of his business, the transferor shall be liable to pay tax in respect of that part of transferred business.