Section 12(7) in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
(7)[ For carrying out the purposes of this Act, the Commissioner or an officer duly authorised by him may, appoint any person or persons, possessing such qualifications as may be prescribed, as his agent or agents (hereinafter referred to as the "recovery agent"). Such recovery agent shall be responsible for survey and recovery of the arrears of the tax (including interest and penalty) recoverable under this Act.
