Section 11A(1)(iv) in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
(iv)[the Deputy Commissioner] [These words were substituted by Maharashtra 32 of 2006 (w.e.f. 20-6-2006).] of Profession Tax shall have and exercise all the powers (except the powers of arrest and confinement of defaulter in a civil jail) and perform all the duties of the Assistant of Deputy Collector under the said Code;