Section 5. Registration, return, assessment, collection etc. of cess

{
    "act_title": "THE ASSAM HEALTH INFRASTRUCTURE AND SERVICES DEVELOPMENT FUND ACT, 2009",
    "act_slug": "the-assam-health-infrastructure-and-services-development-fund-act-2009",
    "section_label": "Section",
    "section": {
        "number": "5",
        "title": "Section 5. Registration, return, assessment, collection etc. of cess",
        "chapter": null,
        "content": "5. Subject to the provisions of the Act and Rules made thereunder, the\nadministration of this Act in so far as it relates to registration,\nsubmission of returns by the dealers and collection of cess from them,\nshall vest in the authorities specified in or under the Assam Value\nAdded Tax Act, 2003 and accordingly, the said authorities,\nempowered to register, receive returns, to assess or re-assess and\ncollect tax and enforce payment of tax under the said Act, shall\nregister, receive returns, assess, re-assess and collect cess under this\nAct and enforce payment of cess, including imposition and realization of\nany penalty payable by a dealer under this Act as if the cess or\npenalty payable by such dealer under this Act is a cess or penalty\npayable under that Law and for this purpose they may exercise all or\nany of the powers conferred upon them by or under that Law.",
        "footnote": "Assam Act No. VIII of 2005",
        "is_definition": false,
        "sort_order": 230
    },
    "prev_section": "4",
    "next_section": "6"
}