23. Machinery to assess. reassess, collect and enforce payment of tax, Interest and penalty.
- Subject to the other provisions of this Act and the rules made there under, the authorities for the time being empowered to assess, reassess, collect and enforce payment of any tax, interest or penalty under the Haryana General Sales Tax Act, 1973, shall assess, reassess, collect and enforce payment of tax, interest or penalty, payable by a dealer under this Act as if the tax, interest or penalty payable by such dealer under this Act is a tax, interest or penalty payable under the Haryana General Sales Tax Act, 1973, and for this Act as if the tax, interest or penalty payable by such dealer under this Act is a tax, interest or penalty payable under the Haryana General Sales Tax Act, 1973, and for this purpose they may exercise all or any of the powers they have under the Haryana General Sales Tax Act, 1973, and the provisions of that Act including provisions relating to returns, provisional assessment, advance payment of tax, registration of the transferee of any business, imposition of tax liability of a person carrying on business on the transferee, of or successor to such business, transfer of liability of any firm or Hindu undivided family to pay tax in the event of the dissolution of such firms or partition of such family recovery of tax from third parties or in case of death of owner, from legal heirs, appeals, revisions, reviews, references, refunds, power to take evidence on oath, power to determine as to who is dealer, power to call for information from banking companies, post offices or any dealer or person, power to transfer proceeding, delegation of powers, permitting assesses to attend through authorised agents, furnishing of information regarding change of business, imposition of tax liability of a person carrying on business on the transferor of such business in the event of his failure to furnish information, making transfer or property to defraud revenue void, rounding off tax and treatment of documents furnished by a dealer as confidential, shall apply accordingly.
