State Act
Section 8. Registration, return, assessment, collection etc. of entry tax.
This Act was repealed on a date we do not have by the Assam Goods and Services Tax Act, 2017 (Assam Act XXVIII of 2017), s.174(1)(ii); it may still apply to matters that began before then.
8. Subject to the provisions of the Act and the rules made thereunder, the administration of this Act in so far as it relates to registration, submission of returns by the importers and collection of entry tax from them, shall vest in the authorities specified in or under the Assam Value Added Tax Act, 2003 and accordingly, the said authorities, empowered to register, receive returns, to assess or re-assess and collect tax and enforce payment of any tax under the said Act, shall register, receive returns, assess, re-assess and collect entry tax and enforce payment of entry tax, including imposition and realisation of any penalty payable by an importer under this Act as if the tax or penalty payable by such importer under this Act is a tax or penalty payable under the said Act and for this purpose they may exercise all or any of the powers conferred upon them by or under that Act.