Section 44 in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
44. Application of the Andaman and Nicobar Islands Land Revenue and Land Reforms Regulation, 1966 for purposes of recovery.
(1)For the purposes of recovery of any amount recoverable as arrears of land revenue under this Regulation, the provisions of the Andaman and Nicobar Islands Land Revenue and Land Reforms Regulation, 1966, as to the recovery of arrears of land revenue shall, notwithstanding anything contained in that Regulation or in any other enactment, be deemed to be in force throughout the Andaman and Nicobar Islands and the provisions of the Revenue Recovery Act, 1890 shall have effect accordingly.(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 Andaman and Nicobar Islands Land Revenue and Land Reforms Regulation, 1966;(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 Assistant Commissioner or Assistant Commissioner (Settlement) under the said Regulation;(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 under the said Regulation.
