Section 6(1) in The Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002
(1)Subject to the other provisions of this Act and the rules made thereunder, the authorities for the time being empowered to assess, [review] [This word was substituted for 're-assess' by Maharashtra 32 of 2006, Section 35(1)(a), w.e.f. 20-6-2006.] collect and enforce payment of tax under the [Value Added Tax Act] [These words were substituted for the words 'Sales Tax Act' by Maharashtra 32 of 2006, Section 35(1)(b); (w.e.f. 20-6-2006).] shall assess, [review] [This word was substituted for 're-assess' by Maharashtra 32 of 2006, Section 35(1)(a), w.e.f. 20-6-2006.] collect and enforce payment of tax including any interest or penalty, payable by an importer under this Act, as if the tax or interest or penalty payable by such dealer or importer under this Act is a tax or interest or penalty payable under the Sales Tax Act; and for this purpose they may exercise all or any of the powers they have under the said Act and the provisions of that Act including provisions relating to returns, imposition of the tax liability of a person carrying on the business on the transferee of or successor to, such business, transfer or 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, rectification, [review] [This word was substituted for the words 're-assessment revisions' by Maharashtra 32 of 2006, Section 35(1)(c) (w.e.f. 20-6-2006).], references, refunds, penalties, charging or payment of interest, inspection of business premises, seizure of documents, compounding of offences and treatment of documents furnished by a dealer as confidential, shall apply accordingly.
