Applicability of all the provisions of this Act or earlier law to person liable to pay tax under section 30

Applicability of all the provisions of this Act or earlier law to person liable to pay tax under section 30.

45. Where in respect of any tax (including any interest, amount forfeited and penalty) due from a dealer under this Act or under any earlier law, any other person is liable for the payment thereof under section 30, all the relevant provisions of this Act or, as the case may be, of the earlier law, shall in respect of such liability apply to, such person also, as if he were the dealer himself.