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

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

1. (1) For the purpose of effecting the recovery of the amount of tax, penalty, interest or any other sum due and recoverable from any dealer or person by or under the provisions of this Act, the Sales Tax authorities shall have all the powers of a Collector under the provisions of the Maharashtra Land Revenue Code, 1966 (Mah. XLI of 1966).
2. (2) The State Government may, by notification in the Official Gazette, empower any officer of the Sales Tax Department under the designation of "Recovery Officer" to exercise such powers of the Collector under the Maharashtra Land Revenue Code, 1966 (Mah. XLI of 1966) as may be specified in the notification.
3. (3) The powers exercisable by the Sales Tax authorities or the Recovery Officer shall be limited to the recovery of the tax, penalty, interest or any other sum due and recoverable from the dealer or person under this Act.