Section 7 in Rajasthan Tax on Luxuries (Tobacco and its Products) Act, 1994
7. Applicability of the provisions of the [Rajasthan Sales Tax Act, 1994] [Substituted by Rajasthan 8 of 1998. w.e.f. 31-7-1998.] and the rules made thereunder.
- Subject to the provisions of this Act and the rules made thereunder, the authorities empowered to assess, reassess, collect and enforce payment of tax under the [Rajasthan Sales Tax Act, 1994] [Substituted by Rajasthan 8 of 1998, w.e.f. 31-7-1998.] shall assess, reasses, collect and enforce payment of tax or other sum including penalty or interest payable by a tobacconist under this Act as if the tax, penalty or interest were payable under the said Act, and for this purpose, they may exercise all or any of the powers assigned to them under the said Act and all the provisions under the said Act and the rules made thereunder for the time being in force including the provisions relating to registration, returns, advance payment of tax, provisional assessments, assessments, recovery of tax, penalties, interest, prosecution, compounding of offences, appeals, revisions, and other incidental and miscellaneous matters shall, mutatis mutandis apply.
