1[18A. Special powers of Deputy
Commissioner under the Revenue Recovery Act.--(1) A Deputy Commissioner shall have the powers
of a Collector under the 2[Telangana Revenue Recovery
Act, 1864] for the purpose of recovery of any amount due
under this Act.
(2) Subject to the provisions of sub-section (3), all Deputy Commercial Tax Officers shall, for the purposes of recovery of any amount due under this Act, have the powers of the Mandal Revenue Officer under the 3[Telangana Rent and Revenue Sales Act, 1839] for the sale of property distrained for any amount due under this Act.
(3) Notwithstanding anything contained in the 3[Telangana Rent and Revenue Sales Act, 1839], the Deputy Commercial Tax Officer in exercise of the powers conferred by sub-section (2) shall be subject to the control and superintendence of the Deputy Commissioner.]
(2) Subject to the provisions of sub-section (3), all Deputy Commercial Tax Officers shall, for the purposes of recovery of any amount due under this Act, have the powers of the Mandal Revenue Officer under the 3[Telangana Rent and Revenue Sales Act, 1839] for the sale of property distrained for any amount due under this Act.
(3) Notwithstanding anything contained in the 3[Telangana Rent and Revenue Sales Act, 1839], the Deputy Commercial Tax Officer in exercise of the powers conferred by sub-section (2) shall be subject to the control and superintendence of the Deputy Commissioner.]
1. Inserted with marginal heading by Act No.3 of 2003. 2. Adapted by G.O.Ms.No.45, Law (F) Department, dated 01.06.2016. 3. Adapted by G.O.Ms.No.46, Law (F) Department, dated 01.06.2016.