Section 7 in Assam Industries (Sales Tax Concessions) Act, 1986
7. Application of Provisions of Assam Act, XVII of 1947.
- The Tax payable under section 5 by a holder and the statement liable to be furnished by him under section 6 shall be treated as if they were tax payable by or, as the case may be, return of turnover due from him under the Assam Sales Tax Act, 1947 (Assam Act XVII of 1947) and the prescribed authority shall assess, reassess, collect and enforce payment of tax payable by the holder under section 5 as if the tax payable by such holder under that section is a tax payable under such Act, and for this purpose he may exercise all or any of the powers he has under that Act, and the provisions of that Act including provisions relating to returns, assessments, penalties, recoveries, appeals, revisions, references, refunds, compounding of offences and treatment of documents furnished as confidential shall also apply accordingly.
