Subject to other provisions of this Act and the Rules framed thereunder the 7 �बहार गजट (असाधारण), 27 ebZ 2011 authority empowered for assessment , reassessment ,collection of tax and enforce payment of tax, interest and penalty payable by a dealer under the Bihar Value Added Tax Act 2005 (Act 27 of 2005) shall do the work of assessment, reassessment , collection of tax and enforce payment of tax, interest and penalty payable under this Act and for this purpose he may exercise all or any of the powers assigned to them under the said Act and Rules made thereunder for the time being in force including the provisions relating to Tax returns, Tax assessment, Tax reassessment, escaped Tax assessment, recovery of tax, maintenance of accounts, inspection, search and seizure liability in representative character, refund, appeal, revision and reviews, appeal to the High court, compounding of offences and other miscellaneous matter and the provisions of the said Act shall, mutatis mutandis apply accordingly.
(2) The powers conferred under sub-Section (1) shall be exercised by the authorities within such areas in respect of which authority has been conferred on them under sub-section (1) of Section 10 of the Bihar Value Added Tax Act 2005 (Act 27 of 2005).
(3) Subject to such restrictions and conditions as may be prescribed, the Commissioner may, by order in writing, delegate any of his powers and duties under this Act to any of the officers appointed under sub-section (1) of Section 10 of the Bihar Value Added Tax Act 2005 (Act 27 of 2005).