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

Applicability of all the provisions of this Act or any earlier law to person liable to pay tax under this Act.— Every person who is liable to pay tax under this Act shall, for the purposes of assessment, reassessment, levy, collection, refund, appeal, rectification, review, and for any other purpose under this Act, be subject to all the provisions of this Act or any earlier law, as the case may be, as if he were a dealer, and all powers and functions conferred or imposed on any authority or person under this Act or any earlier law shall apply to such person as they apply to a dealer.