Special powers of authorities for recovery of tax as arrear of land revenue

Tax201253 sections

Statutory text

(1) Fox the purpose of effecting recovery of the amount of tax, due and recoverable from any 1[proprietor] or other person by or under the provisions of this Act, as arrears of land revenue:— (i) the Deputy Commissioner appointed under section 7 shall have and exercise all the powers and perform all the duties of the Collector under the Delhi Law Reforms Act, 1954;
- (ii) the Assistant Commissioner appointed under section 7 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 Assistant or Deputy Collector under the said Act.
(2) Every notice issued or order passed in exercise of the powers conferred by sub-section (1) shall, for the purpose of sections 35, 36, 37, 38 and 41 be deemed to be notice issued or an order passed under this Act.

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