Amendment status not verified — confirm the current text below against the official source.
In the principal Act, for section 7, the following shall be substituted, namely:— “7.(1) Inspectin g officer and exercise of powers.-- The taxing authorities appointed by the State Government under section 3 of the Assam Value Added Tax Act, 2003, hereinafter referred to as VAT law, shall also be deemed to have been appointed for the purpose of the administration of this Act and the authorities competent to register, receive returns, assess or re-assess, recover and enforce payment of tax and impose penalty under VAT law, shall, within their local jurisdiction under the VAT law, be competent to register, receive returns, assess or re-assess, recover and enforce payment of duty including imposition of penalty due from the Board, licencee or any person whose place of business is located within such jurisdiction as if the electricity duty were a tax under the VAT law and the Board, licencee or person was a dealer, within the meaning of the VAT law carrying on business within such jurisdiction and for this purpose they may exercise all or any of the powers conferred upon them by or under the VAT law. Assam Att VIM of