CHAPTER - IV
6. Tax Authorities , Returns , Assessments , Payments, Recovery and Refund of Tax, Appeals, Review and Revisions
1) Subjct other provisions of this Act and rules made thereunder, the authorities for the time being empowered to assess, reassess,search,seize,confiscate,collect and enforce payment of any tax under the Andhra Pradesh General Sales Tax Act, 1957 shall assess, reassess,search,seize,confiscate,collect and enforce payment of tax including any interest or penalty ,payable by a dealer or importer under this Act as if the tax or interest or penalty by a dealer or an importer under this act is a tax, or interest or penalty by such a dealer or importer under this Act is a tax or interest or penalty payable under the General Sales Tax Act;and for this purpose they may exercise all or any of the powers they have under the General Sales Tax Act;and the provisions of General Sales Tax Act ,including the provisions relating to returns ,provisional assessment, advance payment of tax,imposition of tax liability of a person carrying on business on the transferee of ,or successor to such business transfer of liability of any form or Hindu undivided family to pay the tax in the event of disolution of such firm or partition of such family ,recovery of tax from third parties, appeals, reviews, references, refunds, rebates, penalties, charging or payment of interest ,inspection of the premises of the transporters, goods, business premises search of the residential accommmodation ,seizer and confiscation of unaccounted for goods ,seizure of documents , compunding of offences and treatment of documents furnished by a dealer as confidential ,shall apply accordingly;
2) All the provisions relating to offences ,interest and penalties including provisions relating to penalties in lieu of prosecution for an offence or in addition to the penalties or punishment for an offence to the General Sales Tax Act shall with necessary modifications apply in relation to the assessment , re-assessment, determination of the value the fair market price of goods , collection and the enforcement of payment of any tax required to be collected under this Act , or in relation to any process connected with such assessment ,re-assessment, collection or enforcement of payments as if the tax under this Act were a tax under the General Sales Tax Act. |