Section 11(2)(i) in The Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments Act, 1976
(i)the Commissioner of Profession Tax, [and the Additional Commissioner of Profession Tax] shall have an exercise all the powers and perform all the duties of the Collector under the Bombay Land Revenue Code, 1879 (Bombay V of 1879) [(hereinafter in this section referred to as "the said code"] [These are added by Gujarat Act No. 23 of 2006 Section 4 w.e.f. 1-10-2006]