Exercise of powers and authorities

The authorities competent to assess, recover and enforce payment of tax under the Manipur Sales Tax Act, 1990, hereinafter referred to as the sales tax law, shall, within their local jurisdiction under the sales tax law, be competent to assess, within such jurisdiction and, subject to the provisions of this Act and the rules, notifications and orders made thereunder, the said authorities, for this purpose, may exercise all or any of the powers they have under the sales tax law, and the provisions of the sales tax law, including provisions relating to inspections assessment, registration of the transferee of a business, imposition of tax liability of a person carrying on business on the transferee of, or successor to, such business, transfer of liability of any firm or Hindu undivided family to pay tax in the event of dissolution of such firm or partition of such family, appeals, revisions, references, refunds, rebates, payment of interest, compounding of offences and treatment of documents furnished by dealer as confidential, shall mutatis mutandis apply accordingly.