Amendment status not verified — confirm the current text below against the official source.
Assam Value Added Tax Act, 2003' an.d accordingly, the said authorities, empowered to register, receive returns, to assess or re- assess and collect tax and. enforce payment of any tax under the said Act, shall register, receive returns, assess, re-assess and collect entry 'tax and enforce .payment of entry tax, including imposition and realisation of any penalty payable by an importer under this Act as if the tax or penalty payable by such importer under this Act is a tax or penalty payable under the said Act and for this purpose they may exercise all or any of the powers conferred upon them by or under that Act. Subject to the provisions of this Act and rules made thereunder, sections 19, 21, 22, 23, 25, 27, 2·8, 29, 31, 32, 34, 35, 36, 37, 38, 39, 40, 41 ,, 42, 43, 44, 45, 46, 47, 48, 49, 50, 52, 53, 55, 59, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84,85~86,87,88.89,90,91,92,93,94,95,96,97,98,99, 100, 102, 103, 104, 105, 109 and UO of the Assam Value Added Tax Act, 2003 and the rules made thereunder, orders, notifications issued thereunder shall mutatis inutandis apply to an importer in respect of entry tax levied and payable under this Act, as if those sections v:ere mutatis .mutandis incorpoJ'.ated 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. · ·