Section 10A(2) in Tamil Nadu Entertainments Tax Act, 1939
(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).].