Special powers of authorities under the Act for recovery of tax as arrears of land revenue

1[12AA.  Special powers of authorities under the Act for recovery of  tax as  arrears of land revenue :-

                                 Subject to the provisions of this Act and the rules made thereunder, the provisions of the Maharashtra Value Added Tax Act, 2002 and the rules made thereunder so far as they relate to the recovery of tax as arrears of land revenue, shall mutatis mutandis apply for the purposes of recovery of tax under this Act.  The authorities appointed under this Act shall have and exercise all the powers and perform all the duties of the equivalent authorities appointed under the Maharashtra Value Added Tax Act, 2002.]

           ----------------------------------------------------------------------------------------

  1. This section inserted by Mah. Act No.27 of 2014 dated 26.6. 2014.