15. Orders, forms, fees, notices under the act

1. Any order for assessment, determination of interest, determination of late fee payable, imposition of penalty, demand of security, seizure of goods or of documents or records, order in appeal or revision or any other order, by any authority under the act and the rules made there under, may be made simultaneously with the order under similar provision under the west Bengal value added tax, 2003 or under west Bengal sales tax act, 1994 as the case may be, whether by the way of separate order or not.

2. Any form of the application or petition and the provision relating to the fees thereof, or any notice in any form prescribed under the west Bengal value added tax, 2003 or under west Bengal sales tax act, 1994, as the case may be, shall, mutatis mutandis, be applicable in respect of a similar provision under the act and these rules.

3. Any notice by an authority under the act and the rules made there under may be issued simultaneously with the notice                 under similar provision of the west Bengal value added tax act, 2003, or the west Bengal sales tax act, 1994, as the case may be, whether as a separate notice or not.