Section 18A. Special powers of Deputy Commissioner under the Revenue Recovery Act.

1[18A. Special powers of Deputy Commissioner under the Revenue Recovery Act.--(1) A Deputy Commissioner shall have the powers of a Collector under the 2[Telangana Revenue Recovery Act, 1864] for the purpose of recovery of any amount due under this Act. (2) Subject to the provisions of sub-section (3), all Deputy Commercial Tax Officers shall, for the purposes of recovery of any amount due under this Act, have the powers of the Mandal Revenue Officer under the 3[Telangana Rent and Revenue Sales Act, 1839] for the sale of property distrained for any amount due under this Act. (3) Notwithstanding anything contained in the 3[Telangana Rent and Revenue Sales Act, 1839], the Deputy Commercial Tax Officer in exercise of the powers conferred by sub-section (2) shall be subject to the control and superintendence of the Deputy Commissioner.]