Recovery of tax, etc. as arrears of land revenue or property tax.

(1) All arrears of any tax, penalty, interest or fees due under this Act from any person shall be recoverable as arrears of land revenue or arrears of property tax as the case may be. (2) For the purpose of effecting recovery of the amount of tax, penalty, interest or fees due from any person by or under the provisions of this Act, as arrears of land revenue,- (i) the Commissioner of Profession Tax and the Additional Commissioners of Profession Tax and the Joint Commissioners of Profession Tax shall have and exercise all the powers and perform all the duties of the Collector under the Goa, Daman and Diu Land Revenue Code, 1968 and the Dadra and Nagar Haveli Land Revenue Administration Regulation, 1971; (here in after in this section referred to as the said code) or of Chief officer under the Dadra and Nagar Haveli and Daman and Diu Municipal Council Regulation, 2004. (ii) the Deputy Commissioners of Profession Tax shall have and exercise all the powers (except the powers of arrest and confinement, of a defaulter in civil jail) and perform all the duties of the Assistant or Deputy Collector under the said Code; (iii) the Profession Tax Officers shall have and exercise all the powers (except the powers of arrest and confinement of a defaulter in a civil jail) and perform all the duties of the Mamlatdar under the said Code; (3) Every order passed in exercise of the powers conferred by sub-section (2) shall, for the purpose of sections 13, 14, 15 and 25 be deemed to be an order passed under this Act.