Registration, Return, Assessment, Collection etc. Of entry tax.

Subject to the provisions of the Bill and the rules made thereunder, the administration of this Bill in so far as it relates to registration, submission of returns by the importer and collection on entry tax from them, shall vest in the authorities specified in or under the Nagaland Value Added Tax Act 2005 and accordingly, the said authorities, empowered to register, received returns, to assess or re-assess and collect tax and enforce payment of any tax under the said Act, shall register, received returns, assess, re-assess and collect entry tax and enforce payment of entry tax, including imposition and realisation of any penalty payable by an importer under this Bill as if the tax or penalty payable by such importer under this Bill is a tax or penalty payable under the said Act and for this purpose they may exercise all or any of the powers conferred upon them by or under that Act.