Section 46(1) in The Gujarat Value Added Tax Act, 2003
(1)For the purpose of effecting recovery of the amount of tax, penalty or interest due from any dealer or other person by or under the provisions of this Act or under any earlier law, as arrears of land revenue-(i)the Commissioner, the Special Commissioner, Additional Commissioner and the Joint Commissioner shall have and exercise all the powers and perform all the duties of the Collector under the Bombay Land Revenue Code, 1879. (Bombay V of 1879.)(ii)the deputy Commissioners and Assistant Commissioners 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 Assistant Collector or Deputy Collector under the said code.(iii)the Commercial 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.
