10. Machinery to assess, re-assess, collect and enforce payment of tax, interest and penalty.
- Subject to the provisions of this Act and the rules made thereunder, the authorities empowered to assess, re-assess, collect and enforce payment of tax under the Uttar Pradesh Trade Tax Act, 1948 shall assess, reassess, collect and enforce payment of tax including penalty payable under this Act as if it was a tax or penalty payable under the aid Act of 1948 and for this purpose they may exercise all or any of the powers they have under the said Act of 1948 and the rules made thereunder and the provisions of the said Act of 1948 including the provisions relating to returns, payment and recovery of tax, liability to tax of dissolved firm and transferee composition of tax liability, appeal, revision, rectification, assessment of reconstituted or new firm and change of partnership, recovery from third party, check post and barriers, refunds, certain information to be confidential, making transfer to defraud revenue void, charging and giving interest, indemnity and bar to certain proceeding power to summon witnesses, maintenance of accounts, power to order production of accounts and power of entry and inspection power to seize goods, determination of disputed questions and offences by companies shall mutatis mutandis apply.
