Section 18A in Telangana Tax on Professions, Trades, Callings and Employments Act, 1987
18A. [ Special powers of Deputy Commissioner under the Revenue Recovery Act. [Inserted with marginal heading by Act No.3 of 2003.]
(1)A Deputy Commissioner shall have the powers of a Collector under the [Telangana Revenue Recovery Act, 1864] for the purpose of recovery of any amount due under this Act.(2)Subject to the provisions of sub-section (3), all Deputy Commercial Tax Officers shall, for the purposes of recovery of any amount due under this Act, have the powers of the Mandal Revenue Officer under the [Telangana Rent and Revenue Sales Act, 1839 (Act VII of 1839).] [Adapted by G.O.Ms.No.46, Law (F) Department, dated 01.06.2016.] for the sale of property distrained for any amount due under this Act.(3)Notwithstanding anything contained in the [Telangana Rent and Revenue Sales Act, 1839] [Adapted by G.O.Ms.No.46, Law(F) Department, dated 01.06.2016.], 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.]
