Certain provisions of Vat Act to apply

8. Subject to the provisions of this Act and the rules made thereunder, the provisions of the Vat Act and the rules made, order and notifications issued thereunder, including the provisions relating to returns, assessment, self-assessment, reassessment, payment and recovery of tax, accounts, detection and prevention of tax evasion, refund, appeal, revision, rectification, offences and penalties and other miscellaneous matter, shall mutatis mutandis apply to a hotelier or proprietor in respect of tax, interest or penalty levied and payable under this Act as if these provisions were mutatis mutandis incorporated in this Act, and it shall be deemed that the rules made and orders and notifications issued under those provisions were mutatis mutandis made or issued under the relevant provisions as so incorporated in this Act.