Section 3(5) in The Tamil Nadu Advertisements Tax Act, 1983
(5)Subject to the other provisions of this Act and the rules made thereunder, the authorities for the time being empowered to assess, re-assess, collect and enforce payment of any tax under the Entertainments Tax Act shall assess, reassess, collect and enforce the payment of advertisement tax, including any interest or penalty, payable by a proprietor under this Act as if the advertisement tax, interest or penalty, payable by such proprietor is a tax, interest or penalty payable under the Entertainments Tax Act; and for the purpose, they may exercise all or any of the powers they have under the Entertainments Tax Act and the rules made thereunder including provisions relating to returns, 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 dissolution of such firm or partition of such family, recovery of tax from third parties, appeals, reviews, revisions, refunds, penalties, charging or payment of interest and compounding of offences shall apply accordingly.
