Section 44(2) in The Delhi Value Added Tax Act, 2004
(2)For the purposes of sub-section (1)-(a)the Additional Commissioner of Value Added Tax and the Joint Commissioner of Value Added Tax shall have and exercise all the powers and perform all the duties of the Deputy Commissioner under the Delhi Land Reforms Act, 1954 (Delhi Act 8 of 1954);(b)the Deputy Commissioner of Value Added Tax [and the Assistant Commissioner of Value Added Tax] shall have and exercise all the powers and perform all the duties of Revenue Assistant under the said Act;(c)the Value Added Tax Officers and the Assistant Value Added Tax Officers shall have and exercise all the powers and perform all the duties of Tehsildar and Assistant Collector of the First Grade under the said Act.]
