Section 6 in Karnataka Special Tax on Entry of Certain Goods Act, 2004
6. Tax authorities, returns, assessments, payments, recovery, etc.
(1)Subject to other provisions of this Act and the rules made there under, the authorities for the time being empowered under the Karnataka Sales Tax Act, to assess, reassess, collect and enforce payment of tax, including any interest or penalty payable by an importer shall assess, reassess, collect and enforce payment of tax including any interest or penalty as if the tax or interest or penalty payable by an importer under this Act, is a tax or interest or penalty payable under the Karnataka Sales Tax Act and for this purpose they may exercise all or any of the powers they have under the Karnataka Sales Tax Act and all the provisions of that law including provisions relating to returns, provisional assessment, advance payment of tax, imposition of the tax liability of a person carrying on business on the transfer of, or successor to, any business transferred, 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 third parties, appeals, reviews, revisions, references, rebates, penalties, charging or payment of interest, inspection of the premises of transporters, goods vehicles, business premises, search of residential accommodation, seizure of unaccounted notified goods, seizure of documents, offences and compounding of offences (excluding the provisions relating to matters provided in sections 10 and 11) and treatment of document furnished by an importer as confidential, shall apply accordingly.(2)Subject to the provisions of sub-section (1) in the case of an importer other than a dealer, the assessment, payment, enforcement and collection of tax shall be such as may be prescribed.
