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THE ASSAM PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS TAXATION ACT, 1947
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Body 18A Applicability of the provisions of the Assam Value Added Tax Act, 2003

Subject to the provisions of this Act and the rules made thereunder, the provisions of the Assam Value Added Tax Act, 2003 (Assam Act No. VIII of 2005) and the rules, orders or notifications made or issued thereunder relating to amendment, cancellation and suspension of registration; retention of accounts, requirement to provide information, transfer of liability of any firm or Hindu undivided family to pay tax in the event of dissolution of such firm or partition of such family, inspection, search and seizure, power to call for information, bar to certain proceedings, indemnity, treatment of documents furnished by person as confidential and other matters for which no specific provision has been made in this Act and the rules made thereunder, shall mutattis mutandis apply, to a person liable to pay tax under this Act or an employer responsible for deduction of tax under this Act, as if those provisions were mutattis mutandis incorporated in this Act and the rules framed and orders and notification issued under those provisions were mutattis mutandis framed or issued under the relevant provisions so incorporated under this Act.