Bare ActsThe Telangana Tax on Professions, Trades, Callings and Employments Act, 1987.

Section 18A

Special powers of Deputy Commissioner under the Revenue Recovery Act.

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

1 [18A. Special powers of Deputy Commissioner under the Revenue Recovery Act.-- (1) A Deputy Commissioner shall have the powers of a Collector under the 2 [Telangana Revenue Recovery Act, 1864] for the purpose of recovery of any amount due under this Act. (2) Subject to the provisions of sub-section (3), all Deputy Commercial Tax Officers shall, for the purposes of recovery of any amount due under this Act, have the powers of the Mandal Revenue Officer under the 3 [Telangana Rent and Revenue Sales Act, 1839] for the sale of property distrained for any amount due under this Act. (3) Notwithstanding anything contained in the 3 [Telangana Rent and Revenue Sales Act, 1839], the Deputy Commercial Tax Officer in exercise of the powers conferred by sub-section (2) shall be subject to the control and superintendence of the Deputy Commissioner.]

Section 18A – The Telangana Tax on Professions, Trades, Callings and Employments Act, 1987. | DailyLaw.ai