Amendment status not verified — confirm the current text below against the official source.
Subject to the provisions of the Act and Rules made thereunder, the administration of this Act in so far as it relates to registration, submission of returns by the dealers and collection of cess from them, shall vest in the authorities specified in or under the Assam Value Added Tax Act, 2003 and accordingly, the said authorities, empowered to register, receive returns, to assess or re-assess and collect tax and enforce payment of tax under the said Act, shall register, receive returns, assess, re-assess and collect cess under this Act and enforce payment of cess, including imposition and realization of any penalty payable by a dealer under this Act as if the cess or penalty payable by such dealer under this Act is a cess or penalty payable under that Law and for this purpose they may exercise all or any of the powers conferred upon them by or under that Law. Assam Act No. VIII of 2005 Applicability of the provisions of the Assam Value Added Tax Act, 2003.