(1) Subject to the other provisions of this Act and the Rules made thereunder, the authorities for the time being empowered to assess, re-assess, collect and 1 Published in Tripura Gazette (EO) dt. 9-8-1990 2 Subs, for ‘0.25’ by Amendment Act, 1994 w.e.f. 5.11.1994.
Additional Sales Tax Act, 1990 (Tripura) © 2014, Legal Eagle 2 enforce payment of any tax under Tripura Sales tax Act, 1976 shall assess, re- assess, collect and enforce payment of tax including interest, or penalty payable by such dealer under this Act as if the tax or interest or penalty payable under the Tripura Sales Tax Act, 1976 and for this purpose they may exercise all or any of the powers they have under the Tripura Sales Tax Act, and the provisions of the Tripura Sales Tax Act relating to returns assessment, reassessment, rectification, collection, forfeiture, registration of the transferee of any dealer liable to pay tax under this Act, imposition of the tax liability of a dealer on the transferee of or successor to such dealer, transfer of liability of any firm or Hindu undivided family to pay tax in the event of the dissolution of such firm of partition of such family, special mode or recovery of tax, appeals, revisions, references, refunds, fines, penalties charging or payment of interest, compounding of offences and treatment of documents furnished by a dealer as confidential, shall mutatis mutandis apply accordingly.
(2) All the provisions relation to offences and penalties (including provisions relating to penalties in lieu of prosecution or an offence or in addition to the penalties or punishment for an offence) of the Tripura Sales Tax Act shall mutatis mutandis, apply in relation to the assessment, re- assessment, collect, and the enforcement of payment of tax required to be collected under this Act or in relation to any process connected with such assessment reassessment, collection, or enforcement, of payment as if the tax payable under this Act were the tax payable under the Tripura Sales Tax Act, 1976.
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