Special powers of Sales Tax authorities for recovery of tax as arrears of land revenue

Tax1979106 sections6 chapters

Chapter IV REGISTRATION, AUTHORIZATION, RECOGNITION AND PERMIT

Statutory text

(1) For the purposes of effecting recovery of the amount of tax, interest, penalty, and amount forfeited, due and recoverable from any dealer or other person by or under the provisions of this Act or under any earlier law, as arrears of land revenue,—
- (i) the Commissioner of Sales Tax shall have and exercise all the powers and perform all the duties of the Commissioner under the Maharashtra Land Revenue Code, 1966;
- (ii) the Additional Commissioners of Sales Tax shall have and exercise all the powers and perform all the duties of the Additional Commissioner under the said Code;
- (iii) the Deputy Commissioners of Sales Tax shall have and exercise all the powers and perform all the duties of the Collector under the said Code;
- (iv) the Assistant Commissioners of Sales Tax 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 Code;
- (v) the Sales Tax Officers shall have and exercise all the powers (except the powers of confirmation of sale and arrest and confinement of a defaulter in a civil jail) and perform all the duties of the Tahsildar under the said Code.
(2) Every notice issued or order passed in exercise of the powers conferred by sub-section (1) shall, for the purposes of sections 76, 77, 78, 79, 84 and 85 be deemed to be a notice issued or an order passed under this Act.

Study data processing for this section.

PDF: pending for this language.