Section 11A(1) in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
(1)For the purpose of effecting recovery of the amount of tax, interest and penalty, due and recoverable from any person by or under the provisions of this Act, as arrears of land revenue, -(i)the Commissioner of Profession Tax shall have and exercise all the powers and perform all the duties of the Commissioner under the Maharashtra Land Revenue Code, 1966 (hereinafter in this section referred to as "the said Code");(ii)the Additional Commissioner of Profession Tax shall have and exercise all the powers and perform and all the duties of the Additional Commissioner under the said Code;(iii)[the Joint Commissioner] of Profession Tax shall have and exercise all the powers and perform all the duties of the Collector under the said Code;(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;(v)[the Assistant Commissioner of Profession Tax and the Profession Tax Officer] [These words were substituted by Maharashtra 32 of 2006 (w.e.f. 20-6-2006).] shall have and exercise all the powers (except the powers of confirmation of sale and arrest and confinement of defaulter in a civil jail) and perform all the duties of the Tahsildar under the said Code.
