Section 13(2) in Tamil Nadu Local Authorities Entertainments Tax Act, 2017
(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, have the powers of the Commissioner under the Tamil Nadu Rent and Revenue Sales Act, 1839 (Tamil Nadu Act VII of 1839) for the sale of property distrained for any amount due under this Act.
