Section 11(2) in The Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments Act, 1976
(2)[ For the purpose of effecting recovery of the amount of tax, penalty, interest or fees due from any person by or under the provisions of this Act, as arrears of land revenue,-(i)the Commissioner of Profession Tax, [and the Additional Commissioner of Profession Tax] shall have an exercise all the powers and perform all the duties of the Collector under the Bombay Land Revenue Code, 1879 (Bombay V of 1879) [(hereinafter in this section referred to as "the said code"] [These are added by Gujarat Act No. 23 of 2006 Section 4 w.e.f. 1-10-2006](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;(iii)[XXX] [Deleted by Gujarat Act No. 10 of 2008 Section 7(2) & (3) w.e.f 1-4-08] the Profession Tax officers, shall have and exercise all the powers (except the powers of arrest and confinement of a defaulter in a civil jail) and perform all the duties of the Mamlatdar under the said Code;(iv)[ ***] [Deleted by Gujarat Act No. 10 of 2008 Section 7(2) & (3) w.e.f 1-4-08]
