Section 13 in Tamil Nadu Local Authorities Entertainments Tax Act, 2017
13. Special power of prescribed authority under Revenue Recovery Act.
(1)The authority prescribed under sub-section (1) of section 8 shall have the power of a Collector under the Tamil Nadu Revenue Recovery Act, 1864 (Tamil Nadu Act II of 1864) for the purpose of recovery of any amount due under this Act.(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.(3)Notwithstanding anything contained in the Tamil Nadu Rent and Revenue Sales Act, 1839,(Tamil Nadu Act VII of 1839) the said authority in the exercise of the powers conferred by sub-section (2) shall be subject to the control and superintendence of his superior authorities.
