Section 44(9) in The Police Enhanced Penalties Ordinance, 2005
(9)For the purpose of recovery of tax and any other sum payable under the Act, the taxation authorities shall exercise the powers vested in the authorities under the Jammu and Kashmir Land Revenue Act, Samvat 1996, as specified hereinafter and all the provisions of the said Act shall so far, as they may, apply to the recovery of arrears specified in the Certificate as amended from time to time:(a)the Commissioner shall exercise the powers vested in Divisional Commissioner ;(b)the Deputy Commissioner(Recovery) shall exercise the powers vested in Collector; and(c)the Assessing Authority shall exercise the powers vested in Assistant Collector 1st Class.(d)the Commercial Taxes Officer posted in the Recovery Wing shall exercise the powers vested in Assistant Collector 1st Class within such area as may be specified by the Commissioner from time to time.
