Levy and collection of penalty

All the provisions relating to offences of the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959), in this section referred to as the said Act, shall, with necessary modifications, apply in relation to the assessment, re-assessment, collection and the enforcement of payment of any additional tax required to be collected under this Act, or in relation to any process connected with such assessment, re-assessment, collection or enforcement.