Amendment status not verified — confirm the current text below against the official source.
Subject to the provisions of this Act and the rules made thereunder, the provisions of the VAT Act and the rules made, orders and notifications issued thereunder, including the provisions relating to registration, determination of liability to pay tax, returns, assessment, self-assessment, reassessment, payment and recovery of tax, accounts, detection and prevention of tax evasion, refund, appeal, revision, rectification, offences and penalties and other miscellaneous matter, shall mutatis mutandis apply to a dealer in respect of cess, interest or penalty levied and payable under this Act as if these provisions were mutatis mutandis incorporated in this Act, and it shall be deemed that the rules made and orders and notifications issued under those provisions were mutatis mutandis made or issued under the relevant provisions as so incorporated in this Act.