(6)The State Government may, by general or special order published in the Official Gazette, authorise any officer not below the rank of a Sales Tax Officer, to exercise, for the purpose of effecting recovery of the amount of tax or penalty due from any dealer or lesson under this Act or under an earlier law, the powers an a Collector under the Bombay Land Revenue Code, 1879 (Bom. V of 1879) to recover arrears of land revenue.
