Section 14 in The Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976
14. Assessment, collection etc. of entry tax.
- Subject to the provisions of this Act and the rules made thereunder, the administration of this Act in so far as it relates to levy, assessment and collection of entry tax from dealers shall vest in the authorities specified in Section 3 of the [Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005)] [Substituted by C.G. Act No. 18 of 2006 (w.e.f. 1-4-2006).], and accordingly the authorities for the time being empowered to assess, re-assess, collect and enforce payment of any tax under the [Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005)] [Substituted by C.G. Act No. 18 of 2006 (w.e.f. 1-4-2006).] shall assess, re-assess, collect and enforce the payment of entry tax including any [penalty or interest] [Substituted by C.G. Act No. 17 of 2001 (w.e.f. 4-9-2001).] payable by a dealer under this Act as if the tax or [penalty or interest] [Substituted by C.G. Act No. 17 of 2001 (w.e.f. 4-9-2001).] payable by such dealer under this Act or under the provisions of the [Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005)] [Substituted by C.G. Act No. 18 of 2006 (w.e.f. 1-4-2006).] as made applicable under Section 13 to dealers in relation to tax levied under this Act is a tax or [penalty or interest] [Substituted by C.G. Act No. 17 of 2001 (w.e.f. 4-9-2001).] payable under that Act and for this purpose they may exercise all or any of the powers conferred upon them by or under that Act.
