Section 4(8) in The Goa Entertainment Tax Act, 1964
(8)The Government may, by general or special order published in the Official Gazette, authorize any Officer not below the rank of Entertainment Tax Officer, to exercise, for the purpose of effecting recovery of the amount of tax or penalty or interest due from any proprietor or person under this Act, the powers of the Collector under the Goa Land Revenue Code, 1968 (Act 9 of 1969), to recover the dues as arrears of land revenue.
