(2)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 general sales tax law of the appropriate State shall, on behalf of the Government of India, assess, re-assess, collect and enforce payment of tax, including any [interest or penalty,] [Substituted by Act 10 of 2000, Section 119, for " penalty" (w.e.f. 12.5.2000). ] payable by a dealer under this Act as if the tax or [interest or penalty,] [Substituted by Act 10 of 2000, Section 119, for " penalty" (w.e.f. 12.5.2000). ] payable by such a dealer under this Act is a tax or [interest or penalty,] [Substituted by Act 10 of 2000, Section 119, for " penalty" (w.e.f. 12.5.2000). ] payable under the general sales tax law of the State; and for this purpose they may exercise all or any of the powers they have under the general sales tax law of the State; and the provisions of such law, including provisions relating to returns, provisional assessment, advance payment of tax, 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 third parties, appeals, reviews, revisions, references, [refunds, rebates, penalties,] [Substituted by Act 61 of 1972, Section 6, for " refunds, penalties" (w.e.f. 1.4.1973). ] [charging or payment of interest,] [Inserted by Act 103 of 1976, Section 6 (retrospectively). ] compounding of offences and treatment of documents furnished by a dealer as confidential, shall apply accordingly:Provided that if in any State or part thereof there is no general sales tax law in force, the Central Government may, by rules made in this behalf make necessary provision for all or any of the matter specified in this sub-section.[(2-A) All the [provisions relating to offences, interest and penalties] [Inserted by Act 103 of 1976, Section 6 (w.e.f. 7.9.1976). ] (including provisions relating to penalties in lieu of prosecution for an offence or in addition to the penalties or punishment for an offence but excluding the provisions relating to matters provided for in sections 10 and 10-A of the general sales tax law of each State shall, with necessary modifications, apply in relation to the assessment, re-assessment, collection and the enforcement of payment of any tax required to be collected under this Act in such State or in relation to any process connected with such assessment, re-assessment, collection or enforcement of payment as if the tax under this Act were a tax under such sales tax law.][(2-B) If the tax payable by any dealer under this Act is not paid in time, the dealer shall be liable to pay interest for delayed payment of such tax and all the provisions for delayed payment of such tax and all the provisions relating to due date for payment of tax, rate of interest for delayed payment of tax, of the general sales tax law of each State, shall apply in relation to due date for payment of tax, rate of interest for delayed payment of tax, and assessment and collection of interest for delayed payment of tax under this Act in such States as if the tax and the interest payable under this Act were a tax and an interest under such sales tax law.] [Inserted by Act 10 of 2000, Section 119 (w.e.f. 12.5.2000). ]
