Section 28(2) in The Andhra Pradesh Value Added Tax Act, 2005
(2)Subject to the provisions of sub-section (3), all Deputy Commercial Tax Officers shall, for the purpose of recovery of any amount due under the Act, have the powers of the Mandal Revenue Officer under the Andhra Pradesh Rent and Revenue Sales Act, 1839 (Act 7 of 1939) for the sale of property distrained for any amount due under the Act.
