Assessment collection, etc. of tax

9. 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 tax from hoteliers or proprietors shall vest in the authorities specified in the Vat Act and accordingly the authorities for the time being empowered to assess, reassess, collect and enforce the payment of tax under the Vat Act shall assess, reassess, collect and enforce the payment of tax including interest or penalty payable by a hotelier or a proprietor under this Act as if the tax including interest or penalty payable by such hotelier or proprietor under this Act or under the provisions of the Vat Act as made applicable under section 8 to hoteliers or proprietors in relation to tax levied under this Act is a tax or interest 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.