Section 10A in Tamil Nadu Entertainments Tax Act, 1939
10A. [ Special power of prescribed authority under Revenue Recovery Act. [Inserted by section 2 of the Tamil Nadu Entertainments Tax (Amendment) Act, 1961.]
(1)The authority prescribed under sub-section (1) of section 7-A shall have the power of a Collector under the Tamil Nadu Revenue Recovery Act, 1864 ([Tamil Nadu] Act II of 1864)[***] [ Words 'and the Madras City Land Revenue Act, 1851 (Central Act XII of 1851), as amended by the Madras City Land Revenue (Amendment) Act, 1867 (Tamil Nadu Act VI of 1867)' was omitted by section 5 of the Tamil Nadu Entertainments Tax (Amendment) Act, 1971 (Tamil Nadu Act 47 of 1971).] for the purpose of recovery of [any amount due under this Act] [Substituted for the words 'any tax due under this Act' by section 3 of the Tamil Nadu Entertainments Tax (Amendment) Act, 1966 (Tamil Nadu Act 20 of 1966).].(2)Subject to the provisions of sub-section (3), the said authority shall, for the purpose of recovery of [any amount due under this Act] [Substituted for the words 'any tax due under this Act' by section 3 of the Tamil Nadu Entertainments Tax (Amendment) Act, 1966 (Tamil Nadu Act 20 of 1966).], have the powers of the Commissioner under the [Tamil Nadu] [Substituted for the word 'Madras' by the Tamil Nadu Adaptation of Laws Order, 1969.] Rent and Revenue Sales Act, 1839 [Tamil Nadu] [Substituted for the word 'MadraS' by the Tamil Nadu Adaptation of Laws Order, 1969 as amendment by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.] Act VII of 1839) for the sale of property distrained for [any amount due under this Act] [Substituted for the words 'any tax due under this Act' by section 3 of the Tamil Nadu Entertainments Tax (Amendment) Act, 1966 (Tamil Nadu Act 20 of 1966).].(3)Notwithstanding anything contained in the [Tamil Nadu] [Inserted by section 2 of the Tamil Nadu Entertainments Tax (Amendment) Act, 1961] Rent and Revenue Sales Act, 1839 ([Tamil Nadu] [Inserted by section 2(4) of the Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment) Act, 1979 (Tamil Nadu Act 51 of 1979).] Act VII of 1839), the said authority in the exercise of the powers conferred by sub-section (2) shall be subject to the control and superintendence of his superior authorities.]
