Section 8 in The Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993
8. Applicability of the provisions of the Bihar Finance Act, 1981 (Bihar Act 5,1981) and Rules made thereunder.
- Subject to other provisions of this Act and the Rules framed thereunder the authority empowered to assess, reassess, collect and enforce payment of tax and penalty payable by a dealer under the Bihar Finance Act, 1981 (Bihar Act 5, 1981) shall assess, reassess, collect and enforce payment of tax and penalty payable under this Act and for this purpose they may exercise all or any of the powers assigned to them under the said Act and Rules made thereunder for the time being inforce including the provisions relating to returns, assessment, reassessment, escaped assessment, recovery to tax, special mode of recovery, maintenance of accounts inspection, search and seizure liability in representative character, refund, appeal, revision and reviews, statement of cases to the High Court, compounding of offences and other miscellaneous matter and the provisions of the said Act shall mutatis mutandis apply accordingly.
