Section 14(1) in Andhra Pradesh Rural Development Act, 1996
(1)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 Andhra Pradesh Value Added Tax Act, 2005] [Substituted 'the Andhra Pradesh General Sales Tax Act, 1957' by Act No. 4 of 2006, dated 30.12.2005.] shall, assess, re-assess, collect and enforce payment of Cess including any interest payable by a dealer under this Act, and for this purpose they may exercise all or any of the powers they have under the [the Andhra Pradesh Value Added Tax Act, 2005] [Substituted 'the Andhra Pradesh General Sales Tax Act, 1957' by Act No. 4 of 2006, dated 30.12.2005.] and the provisions of such law, including provisions relating to returns, provisional assessments, 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 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, references (refunds, rebates, penalties) (charging or payment of interest) compounding of offences and treatment of documents furnished by a dealer as confidential, shall apply accordingly.
