"Subject to the other provisions of this Act and the rules made thereunder, the authorities for the time being empowered to assess, reassess, collect and enforce payment of any tax under the general sales tax law of the appropriate state shall, on behalf of the government of India, assess, re-assess, collect and enforce payment of tax, including any interest or penalty, payable by a dealer under this Act is a tax or interest or penalty, payable by such a dealer under this Act is a tax interest or penalty payable under the general sales tax law of the state and for this purpose they may exercise all or any of the powers they have under this act is and for this purpose they may exercise all or any of the powers they have under the general sales tax law of the state; and the provisions of such law, including provisions relating to returns, provisional assessment, advance payment of tax registration of the transferee of any business, imposition of the tax liability of a person carrying on business on the transferee of, or successor to such business, transfer of liability of any firm or Hindu undivided family, to pay tax in the event of the dissolution of such firm or partition of such family recovery of tax from third parties appeals, reviews, revisions, references, refunds, rebates, penalties, charging or payment of interest compounding of offences and treatment of documents furnished by a dealer as confidential, shall apply accordingly."
