Section 11(2)(ii) in The Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments Act, 1976
(ii)[the Deputy Commissioners] [Substituted by Gujarat Act No. 14 of 2004 Section 2 w.e.f.1-11-2004] of Profession Tax shall have and exercise all powers (except the powers of arrest and confinement of a defaulter in civil jail) and perform all the duties of Assistant or Deputy Collector under said Code;