Bare ActsKerala Value Added Tax Act, 2003

Section 33

Special powers of [Deputy Commissioners of State Tax] under Revenue Recovery Act.--

Amendment status not verified — confirm the current text below against the official source.

(1) The Government may, by notification in the Gazette, appoint any [Deputy Commissioner of State Tax] to exercise the functions of a Collector under the Kerala Revenue Recovery Act, 1968 (15 of 1968) for the recovery of arrears due under this Act. (2) Notwithstanding anything contained in any other law for the time being in force, an officer appointed under sub-section (1) shall be deemed to be a Collector within the meaning of clause (c) of section 2 of the Kerala Revenue Recovery Act, 1968 (15 of 1968). Substituted by ACT 17 OF 2023 published in K.G.Ext. No. 1170, dt. 28/03/2023 (w.e.f. 28/03/2023). Prior to the Substitution it read as "Assistant Commissioners" Substituted by ACT 17 OF 2023 published in K.G.Ext. No. 1170, dt. 28/03/2023 (w.e.f. 28/03/2023). Prior to the Substitution it read as "Assistant Commissioner"

Section 33 – Kerala Value Added Tax Act, 2003 | DailyLaw.ai