Section 18A(2) in Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987
(2)Subject to the provision of Sub Section (3), all Deputy Commercial Tax Officers shall for the purpose of recovery of any amount due under this Act, have the power of the Mandal Revenue Officer under the Andhra Pradesh Rent and Revenue Sales Act, 1839 (Act VII of 1839) for the sale of property distrained for any amount due under this Act.
