Section 12(8) in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
(8)It shall be the duty of the recovery agent to carry out such functions and in such manner, as may be prescribed, and to render full and complete account of the arrears recovered to the Commissioner or to the officer duly authorised by him, in such manner, and at such time, as that officer may require.
