“7.(1) Ins pectin g officer an d exercise of pow ers.- - The taxing authorities appointed by the State Government under section 3 of the Assam Value Added Tax Act, 2003, hereinafter referred to as VAT law, shall also be deemed to have been appointed for the purpose of the administration of this Act and the authorities competent to regis ter, receive returns, assess or re-assess, recover and enforce payment of tax and impose penalty under VAT law, shall, within their local jurisd iction under the VAT law, be competent to register, receive returns, assess or re-assess, recover and enforce payment of duty including imposition of penalty due from the Board, licencee or any person whose place of business is located within such jurisd iction as if the electric ity duty were a tax under the VAT law and the Board, licencee or person was a dealer, within the meaning of the VAT law carrying on business within such jurisdiction and for this purpose they may exercise all or any o f the powers conferred upon them by or under the VAT law.
AssamA ttVI M of 2003.
(2) Subject to the provisions of this Act and the rules made thereunder, the provisions of the Assam Value Added Tax Act, 2003 and the rules, orders or notifica tions made or issued thereunder relating to security, interest, assessments and re assessments, recovery of tax, interest, penalty or any other sum including special mode of recovery, first charge, period of limitation, refund, retention of accounts, requirement to provide information, 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, inspection , search and seizure, appeals, revisions, references, refunds, offence and penalties, compounding of offences, power to call for information, bar to certain proceedings, indemnity, automation, treatment of documents furnished by dealer as confidentia l and other matters for which no specific provision has been made in this Act and the rules made thereunder, shall mutatis mutandis apply, to the Board, licencee or any person in respect of electric ity duty levied and payable under this Act, as i f those provisions were mutatis mutandis incorporated in this Act and the rules framed and orders and notifica tion issued under those provisions were mutatis mutandis framed or issued under the relevant provisions so incorporated under this Act.” Ass amAc tV II I ,>f 2003.
f __________ THE ASSAM GAZETTE, EXT RAO RDINAR Y, SEPT EM BE R 7, 2010____ 2243 Substitu tion o f section 11