Amendment status not verified — confirm the current text below against the official source.
In the principal Act, after section 9, a new section 9A shall be inserted, namely: - 9A Subject to the provisions of this Act and rules made thereunder, sections 44, 45, 46, 55, 61, 79, 80, 81, 82, 83, 98, 99,100, 102 of the Assam Value Added Tax Act, 2003 arid the rules made thereunder, orders, notifications issued thereunder shall mutatis mutandis apply to a proprietor in respect of any tax levied and payable under this Act, as if those sections were mutatis mutandis incorporated in this Act and the rules framed and orders and notification issued under those sections were mutatis mutandis issued under the relevant sections so incorporated under this Act.”