Section 39(4) in Delhi Entertainments and Betting Tax Act, 1996
(4)For the purposes of recovery of any amount recoverable as arrear of land revenue under this Act,-(a)the Deputy Entertainment Tax and Betting Tax Commissioner shall have and exercise all the powers and perform all the duties of the Deputy Commissioner under the Delhi Land Reforms Act, 1954 (Delhi Act 8 of 1954);(b)the Entertainment Tax Officer and Additional Entertainment Tax Officer shall have and exercise all the powers and perform all the duties of the Revenue Assistant under the Delhi Land Reforms Act, 1954 (Delhi Act 8 of 1954);(c)the Assistant Entertainment Tax Officer shall have and exercise all the powers and perform all the duties of Tahsildar under the Delhi Land Reforms Act, 1954 (Delhi Act 8 of 1954).]
