Powers of Deputy Commissioner to remove encroachments.

185. Powers of Deputy Commissioner to remove encroachments. Notwithstanding anything contained in sections 183 and 184, the Deputy Commissioner may, within his jurisdiction, order any person responsible for any encroachment as specified in sections 183 and 184 to remove or alter such encroachment within a specified time not exceeding two weeks and on non-compliance with such order may remove or alter such encroachment and recover all expenses thereby incurred from the person, as arrears of tax under section 87.