Section 14(1) in Telangana Tax on Professions, Trades, Callings and Employments Act, 1987
(1)The Government may, for carrying out the purposes of this Act, appoint any Government Department officer, or local authority as its agent (hereinafter called "the collecting agent") who shall be responsible for the collection of the tax under this Act, from such assessees or class of assessees as may be prescribed and thereupon it shall be the duty of such collecting agent to carryout the functions under this Act, in such manner as maybe prescribed and to render full and complete account of the tax collected, to the Commissioner in such manner and at such time as may be prescribed.
