Section 3 in The West Bengal Tax On Entry Of Goods Into Local Areas Act, 2012
3. Applicability of provisions of West Bengal Value Added Tax Act, 2003, or West Bengal Sales Tax Act, 1994.
(1)Subject to the other provisions of this Act and the rules made thereunder, the provisions of the West Bengal Value Added Tax Act, 2003, and the rules made thereunder including provisions relating to returns, scrutiny, audit, special audit, provisional assessment, assessment, registration of a dealer or 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 including that from third parties, appeals, reviews, revisions, references, refunds, penalties, charging and payment of interest, late fee, interception and detention of goods vehicles or of goods transported otherwise, maintenance of accounts and records, furnishing of information, production of and inspection of books of accounts and documents or records, search of goods vehicles or of place of business including factory or warehouse, seizure of goods or of books of accounts and documents or records, compounding of offences and treatment of documents furnished by a dealer as confidential, so far not inconsistent with any provision of this Act and the rules made thereunder, shall, mutatis mutandis, apply, whether or not the goods specified in the Schedule are covered within the definition of "goods" under that Act.(2)For the purposes of this Act, and specifically for the matters referred to in sub-section (1), the authorities or other persons under the West Bengal Sales Tax Act, 1994 or the West Bengal Value Added Tax Act, 2003, shall have the same powers similar to the powers they are authorised to exercise under the West Bengal Sales Tax Act, 1994, or the West Bengal Value Added Tax Act, 2003, as the case may be, and the rules made thereunder, so far not inconsistent with any provision of this Act and the rules made thereunder.
