- [(1)] [Section 46 was re-numbered as sub-section (1) by Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 30 of 1997, Section 5, (w.e.f. 15-5-1997).] All duties, penalties and other sums required to be paid under this [Act] [This word was substituted for the word 'Chapter' by Maharashtra 17 of 1993, Section 35, (w.e.f. 1-5-1993).] may be recovered by the Collector by distress and sale of the movable property of the person from whom the same are due, or as an arrear of land revenue.(2)[ For the purpose of effecting such recovery, as arrears of land revenue,-(a)the Chief Controlling Revenue Authority shall have and exercise all the powers and perform all the duties of the Commissioner under the Maharashtra Land Revenue Code, 1966;(b)the officer appointed as the Collector under clause (f) of section 2 shall have and exercise all the powers and perform all the duties of the Collector under the said Code.(3)Every notice issued or order passed in exercise of the powers conferred by sub-section (2) shall, for the purposes of this Act, be deemed to be a notice issued or an order passed under this Act.] [Sub-sections (2) and (3) were added by Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 30 of 1997, Section 5, (w.e.f. 15-5-1997).]
