- Subject to the other provisions of this Act and the rules made thereunder the authorities for the time being empowered to assess, re-assess, collect and enforce payment of any tax under the Andhra Pradesh General Sales Tax Act, 1957 shall, assess, re-assess, collect and enforce payment of Cess including any interest payable by a dealer under this Act, and for this purpose they may exercise all or any of the powers they have under the Andhra Pradesh General Sales Tax Act, 1957 and the provisions of such law, including provisions relating to returns, provisional assessments, advance payment of tax, imposition of 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 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.
- All the provisions relating to offences and penalties including the provisions relating to penalties in lieu of prosecution for an offence or in addition to the penalties or punishment for an offence under the Andhra Pradesh General Sales Tax Act, 1957, shall with necessary modifications apply in relation to the assessment,reassessment, collection and enforcement of payment of any cess required to be collected under this Act or in relation to any process connected with such assessment, reassessment, collection and enforcement of payment as if the cess under this Act were a tax under the Andhra Pradesh General Sales Tax Act, 1957.
- Every dealer shall submit such return or returns in such manner, within such period and to such authority as may be prescribed.
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