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[Cites 0, Cited by 0] [Section 32(13)] [Section 32] [Entire Act]

State of Madhya Pradesh - Subsection

Section 32(13)(b) in The M.P. Vanijyik Kar Adhiniyam, 1994

(b)When a dealer or person is in default or is deemed to be in default under clause (a), [the sum outstanding shall be recoverable as an arrear of land revenue according to the provisions of the Madhya Pradesh Land Revenue Code, 1959 (No. 20 of 1959) and the rules made thereunder] [Substituted by Section 3 (i) of MP Commercial Tax (Amendment) Act (4 of 2002), w.e.f. 23-4-2002, for the words 'the sum outstanding shall be recoverable as an arrear of land revenue'.] and for the purpose of effecting the recovery of such sum-
(i)the Commissioner of Commercial Tax shall have and exercise all the powers and perform all the duties of the Commissioner under the Madhya Pradesh Land Revenue Code, 1959 (No. 20 of 1959);
(ii)an Additional Commissioner of Commercial Tax shall have and exercise all the powers and perform all the duties of the Additional Commissioner under the said Code;
(iii)a Deputy Commissioner of Commercial Tax shall have and exercise all the powers and perform all the duties of the Collector under the said Code;
(iv)an Assistant Commissioner of Commercial Tax shall have and exercise all the powers and perform all the duties of the Assistant or a Deputy Collector under the said Code;
(v)a Commercial Tax Officer and Assistant Commercial Tax Officer shall have and exercise all the powers and perform all the duties of the Tahsildar under the said Code.