Amendment status not verified — confirm the current text below against the official source.
The authorities competent to assess, recover powers. ':'nd and enforce payment of tax under the Assam Sales authonues. Tax Act, 194 7, hereinafter referi ed to as the sales tax law, shall, within their local jurisdiction under the sales tax law, be competent to assess, recover and enforce payment of tgx due from any hotelier whose place of business is located within such jurisdiction r-.s if the tax were a tax under the sales tax law and the hotelier a dealer, with.in the meaning of the sales tax law, carrying on business withiri such jurisdiction . and, subject to the provisions of this Act and the rules, notifications and orders made thereunder, the said authorities, for this purpose, may exercise all or any oft-he powers they have under · the sales tax law, and the provisions of the sales tax law, i:ncluding provisions relating to inspections assessment, registration of the transferee of a bu- siness, imposition of tax liability of a person carrying on ·business on the transferee of, or suc- cessor to, such business, transfer of liability of any firm or Hindu undivided family to pay tax in the event of dissolution of s.uch firm or partition of such family, appeals, revisions, references, refunds, rebates, payment of interest, compounding of offences and treatment of documents furnished by a dealer as confidential, shall mutatis mutandis apply accordingly. Registration. 6· (1), No. hctelier liable tO pay the tax under section 3 shall provide accommodation by way of . business, unless he possesses a valid certificate of registration as provided by this Act : THB A~SAM dAZETTE, EXTRAORDI'NAl{ Y, APRIL 21, 198? 409 Provided that, it shall be lawful for the ho- telier to P!Ovide or continue to provide ace mmo- dation by way of business if the hotelier has applied for registration within the prescribed time. (2) Every hotelier requfred to possess ·a certi- ficate of registration shall apply in the prescribed form to the assessing officer within thirty days from the date on which the hotelier first becomes liable to pay the tax. (3) 1f the assessing officer, after such enquiry as he deems fit, is satisfied that an application for · registration is in order, he shall register the appli- cant and issue to him a certificate of registration in the prescribed form. · · ( 4) The assessing officer may, after considering any information furnished or otherwise called fot or received under any provisions of this Act, amend from time to time the certificate of registration. (5) Where a . registered hotelier discontinues, transfers or otherwise disposes of his activity of providing accommodation by way of business or where he ceases to be liable to pay the . tax and he applies in tile prescribed form to the assessing officer, the latter shall, after such inquiry as may be necessary, cancel the certificate of registration with effect from such date as he may fix in accor- dance with the rules. (6) Where the assessing officer is satisfied that any registered hotelier has discontinued, transfe- red or otherwise disposed of the activity of provi- ding accommodation by way of business and has failed to apply under sub-section (5) for cancella- tion of certificate of registration, the assessing officer may, after giving the hotelier a reasonable opportunity of being heard, cancel the certificate of registration with effect from such date as he may fix to be the date from which the said activity has been discontinued, transferred or otherwise disposed of : 410 THE ASSAM GAZETTE, EXTRAORDiNARY APRIL 21, 1989 Provided that the cancellation of certificate of registration on an application . of the hotelier or otherwise shall· not affc ct tJ;ie liability of the hotelier to pay the tax ( including any penalty or interest ) due for any period upto the date of cancellation whether such tax (including any penalty or interest) is assessed before or after the date of cancellation. Non-transfe- . 7. Save as otherwise provided in section 9, r a ~ility .0r certificate cf registration shall be personal to the registration h