Section 6(3) in Punjab Urban Transport Fund Act, 2019
(3)Subject to the provisions of this Act and the rules made thereunder, the authorities for the time being empowered to assess, reassess, collect and enforce payment of cess under the Punjab Value Added Tax Act, 2005, shall, on behalf of the Committee, assess, reassess, collect and enforce payment of additional cess, including any interest or penalty, payable by a person under this Act, as if such additional cess or penalty or interest, payable under the Punjab Value Added Tax Act, 2005 and for this purpose, the aforesaid authorities may exercise all or any of the powers, exercisable by them under the Punjab Value Added Tax Act, 2005 and the rules framed there under and the provisions of the Punjab Value Added Tax Act, 2005 relating to the returns, provisional assessment, assessment, reassessment, rectification, review advance payment of tax, registration of transferee of any business, imposition of the tax liability, carrying on the business of the transfer of successor to such business, transfer of any liability of any firm or dissolution of firm, recovery of tax from third parties, appeals, reviews, revisions, rectifications, references, refunds, rebates, interest or penalty, charging or payment of interest, compounding of offences and treatment of documents, furnished by a person as confidential, shall apply accordingly.
