CHAPTER IV
Tax Authorities and Administration of Tax

15. Authorities and administration of tax.

1) Subject to other provisions of this Act and the rules framed thereunder, the authorities for the time being empowered to assess, collect and enforce payment of tax, interest and penalty under the Haryana Value Added Tax Act, 2003 (6 of 2003) (hereinafter called the “VAT Act”), shall assess, collect and enforce payment of tax, interest and penalty, payable by an assessee under this Act as if tax, interest and penalty payable by such an assessee under this Act is a tax, interest or penalty payable under the VAT Act, and for this purpose they may exercise all or any of the powers they have under the VAT Act, and the provisions of the VAT Act relating to 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 legal heirs or representatives in caseof discontinuance of business due to death of a dealer, appeal, review, revision, reference, rectification of clerical and arithmetical mistakes, power to take evidence on oath, power to determine as to who is a dealer, power to call for information from banking companies etc., power to transfer proceedings, delegation of powers, attendance through authorised agents, information to befurnished regarding change of business, treatment of documents furnished by an assessee as confidential and other related matters, shall apply, mutatis mutandis, accordingly, and for this purpose an assessee under this Act shall possess the same rights and be under obligation to discharge the same liabilities as an importer under the VAT Act:

Provided that power of review shall not be exercised by any authority other than the Commissioner and the appellate authorities

(2) (a) The State Government or the Commissioner may, from time to time, issue such orders, instructions and directions to all officers and persons employed in the execution of this Act as they may deem fit for the administration of this Act and all such officers and persons shall observe and follow such orders, instructions and directions of the State Government or the Commissioner.

(b) Without prejudice to the generality of the foregoing power, the Commissioner may, on his own motion, or on an application by an importer or a body of importers, accompanied by proof of payment of such fee, in such manner, as may be prescribed, if he considers it necessary or expedient so to do, for the purpose of maintaining uniformity in the work of assessments and collection of revenue or for the removal of any doubt, clarify any point relating to levy, assessment and collection of tax payable under this Act and all officers and persons employed in the execution of this Act shall observe and follow such clarification:

Provided that no such orders, instructions or directions shall be issued so as to interfere with the discretion of any appellate authority in the exercise of its appellate functions:

Provided further that any clarification issued at the instance of an importer or a body of importers shall be binding on the querist.