Recovery of tax, etc. as arrears of land revenue

Tax197636 sections

Statutory text

(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.
(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 Bombay Land Revenue code, 1879: [here in after in this section referred to as the said code)].
- (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.] 11A. [Deleted.] [State Employment Promotion Fund] Deleted by Guj. 12 of 1990, s.2.

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