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

(1) A Deputy Commissioner shall have the power of collector under the Andhra Pradesh Revenue Recovery Act, 1864 ( Act 2 of (864)) for the purpose of recovery of any amount due under this Act.

(2) Subject to the provision of Sub Section (3), all Deputy Commercial Tax Officers shall for the purpose of recovery of any amount due under this Act, have the power of the Mandal Revenue Officer under the Andhra Pradesh Rent and Revenue Sales Act, 1839 (Act VII of 1839) for the sale of property distrained for any amount due under this Act.

(3) Notwithstanding anything contained in the Andhra Pradesh Rent and Revenue Sales Act, 1839, the Deputy Commercial Tax Officer in exercise of the powers conferred by subsection (2) shall be to the control and superintendence of the Deputy Commissioner.