Section 10A(2) in Andhra Pradesh Entertainments Tax Act, 1939
(2)Subject to the provisions of sub-section (3), all Deputy Commercial Tax Officer shall, for the purposes 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 for the Sale of Property distrained for any amount due under the Act.
