Section 15(1) in Haryana Tax on Entry of Goods Into Local Areas Act, 2008
(1)Subject to other provisions of this Act and the rules framed thereunder, the authorities for the time being empowered to assess, collect and enforce payment of tax, interest and penalty under the Haryana Value Added Tax Act, 2003 (6 of 2003) (hereinafter called the "VAT Act"), shall assess, collect and enforce payment of tax, interest and penalty, payable by an assessee under this Act as if tax, interest and penalty payable by such an assessee under this Act is a tax, interest or penalty payable under the VAT Act, and for this purpose they may exercise all or any of the powers they have under the VAT Act, and the provisions of the VAT Act relating to registration of the transferee of any business, imposition of the tax liability of a person carrying on business on the transferee of, or successor to such business, transfer of liability of any firm or Hindu Undivided Family to pay tax in the event of the dissolution of such firm or partition of such family, recovery of tax from legal heirs or representatives in case of discontinuance of business due to death of a dealer, appeal, review, revision, reference, rectification of clerical and arithmetical mistakes, power to take evidence on oath, power to determine as to who is a dealer, power to call for information from banking companies etc., power to transfer proceedings, delegation of powers, attendance through authorised agents, information to be furnished regarding change of business, treatment of documents furnished by an assessee as confidential and other related matters, shall apply, mutatis mutandis, accordingly, and for this purpose an assessee under this Act shall possess the same rights and be under obligation to discharge the same liabilities as an importer under the VAT Act:Provided that power of review shall not be exercised by any authority other than the Commissioner and the appellate authorities.
