Section 13 in Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010
13. Assessment, collection etc. of entry tax.
- Subject to the provisions of this Act and the rules made thereunder, the authorities for the time being empowered under the VAT Act, 2005, to assess, re-assess, collect and enforce payment of tax, including any interest or penalty payable under this Act, shall assess, reassess, collect and enforce payment of tax, including an interest or penalty levied and payable under this Act.
