64. Special Powers for Recovery of Tax as Arrears of Land Revenue.
- The Government may, by general or special order, published in the Official Gazette, authorize any officer, not below the rank of Commercial Tax Officer [* * *] [The words '/Sales Tax Officer Value Added Tax Officer' omitted by the Amendment Act 15 of 2005.], to exercise, for the purpose of effecting recovery of the amount of tax or penalty due from any dealer or person under this Act, the powers of a Collector under the Goa Land Revenue Code, 1968 (Act No. 9 of 1969), to recover the dues as arrears of land revenue.
