Section 10A in Andhra Pradesh Entertainments Tax Act, 1939
10A. [ Power of Deputy Commissioner under Revenue Recovery Act. [Inserted by Act No. 27 of 2008, dated 21.9.2008.]
(1)The Deputy Commissioner shall have the powers of a Collector under the Andhra Pradesh Revenue Recovery Act, 1864, for the purpose of Recovery of any amount due under the Act.(2)Subject to the provisions of sub-section (3), all Deputy Commercial Tax Officer shall, for the purposes of recovery of any amount due under the Act, have the powers of the Mandal Revenue Officer under the Andhra Pradesh Rent and Revenue Sales Act, 1839 for the Sale of Property distrained for any amount due under the Act.(3)Notwithstanding anything contained in Andhra Pradesh 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.] [Substituted by Act No. 23 of 1991, dated 23.10.1991.]
