49 Special powers of 1 [Deputy] Commissioner under Revenue Recovery Act

(1) A Territorial 1 [Deputy] Commissioner or the 1 [Deputy] Commissioner (Assessment) shall have the powers of a Collector under the Tamil Nadu Revenue Recovery Act, 1864 (Tamil Nadu Act II of 1864) for the purposes of recovery of any amount due under this Act.

(2) Subject to the provisions of sub-section (3), the Territorial 1[Deputy] Commissioner and the 1[Deputy] Commissioner (Assessment) shall, for the purposes of recovery of any amount due under this Act, have the powers of the Commissioner under the Tamil Nadu Rent and Revenue Sales Act,1839 (Central Act VII of 1839), for the sale of property distrained for any amount due under this Act.

(3) Notwithstanding anything contained in the Tamil Nadu Rent and Revenue Sales Act, 1839,. (Central Act VII 1839), the Territorial 1 [Deputy] Commissioner and the 1[Deputy] Commissioner (Assessment), in the exercise of the powers conferred by sub-section (2), shall be subject to the control and superintendence of the 2 [Joint] Commissioner having jurisdiction and the Commissioner.

(4) The Territorial 1 [Deputy] Commissioner and the 1 [Deputy] Commissioner (Assessment), may subject to the control and superintendence of the 2[Joint] Commissioner and the Commissioner, delegate the powers vested in them under sub-sections (1) and (2), to any officer not below the rank of an 1Deputy] Commercial Tax Officer placed under their authority and the provisions of sub-section (1) and sub-section (2) shall apply to such officer as they apply to the Territorial 1 [Deputy] Commissioner and the 1[Deputy] Commissioner (Assessment).