121 Conformity with Tax Laws

(1) Notwithstanding the provisions of this Law, the relevant provisions of all laws to be administered by the Service shall be read with such modifications as to bring them into conformity with the provisions of the Personal Income Tax Act, Capital Gains Tax Act, Stamp Duties Act and other relevant Acts of the National Assembly.

(2) Any Ministry, Department or Agency which immediately before the commencement of this Bill, is vested with the power by virtue of any Law or Instrument to administer or collect any Tax, Non-tax Revenue or Levies imposed by and accruable to the State Government shall cease to exercise such power and the power to administer and collect the Taxes, Non-tax Revenue and Levies shall vest exclusively in the Service.

(3) The relevant provisions of all existing enactments including but not limited to the Schedules to this Bill shall be read with such modifications as to bring them into conformity with the provisions of this Bill.

(4) If the provisions of any other State Law for the charging and collection of revenue are inconsistent with the provisions of this Bill, the provisions of this Bill shall prevail and the provisions of that Law shall, to the extent of their inconsistency, be void.

(5) The provisions of the Schedules hereto are an integral part of this Bill and shall be read, construed and enforced accordingly.