Section 16 in The Punjab Textiles and Sugar (Existing Stocks) Purchase Tax and Miscellaneous Provisions Act, 1958
16. Authorities empowered to assess and enforce tax and hear appeals, revisions, etc.
- The authorities for the time being empowered to assess and enforce payment of the tax under the East Punjab General Sales Tax Act, 1948, or to hear appeals and revisions or review their own orders under the aforesaid Act, shall, subject to the provisions of this Act, assess and enforce payment of the tax payable by a dealer under this Act and hear appeals and revisions or review their own orders in the same manner as the tax under the aforesaid Act is assessed and paid or appeals or revisions are heard or orders are reviewed; and for such purposes they may exercise all or any of the powers they have under the aforesaid Act and the provisions of the aforesaid Act, including provisions relating to the manner of service of notices, compounding of offences, the manner of preferring appeals, the procedure for and other matters (including fees), incidental to the disposal of appeals and applications for revisions and review, shall apply accordingly.
