Section 23AA(1) in The Kerala General Sales Tax Act, 1963
(1)The Government may, by notification in the Gazette, appoint any Inspecting Assistant Commissioner appointed under Section 3 to exercise the functions of a Collector under the Kerala Revenue Recovery Act, 1968 (15 of 1968) for the recovery of arrears due under this Act or the Central Sales Tax Act, 19 (Central Act 74 of 19).
