46. Special powers of tax authorities for recovery of tax as arrears of land revenue.

(1) Notwithstanding anything contained in the Bengal Public Demands Recovery Act, 1913(Bengal Act III of 1913) the taxing authority appointed by the Government under sub-section (2) of section 3 of this Act for the purpose of recovery of tax, interest, penalty or any other sum due shall be deemed to be a Certificate-officer appointed under clause (3) of section 3 of the said Act and shall have the same powers as are vested in the Certificate-officer under that Act.

(2) Any proceeding under sub-section (1) shall be deemed to be a proceeding for recovery of the public demand under the Bengal Public Demands Recovery Act, 1913 (Bengal Act III of 1913) and all provisions of the said Act for recovery, attachment, sale and arrest shall mutatis mutandis apply.

(3) The taxing authority appointed by the Government for the purpose of recovery of any amount of tax, interest, penalty or any other sum, shall also be deemed to be a Revenue Officer under the Deputy Commissioner of the district under the Assam Land and Revenue Regulation, 1886 (Regulation I of 1886) and shall have the same powers as are vested in the Revenue Officer under section 69 of the said Regulation for the purpose of attachment and sale of movable property of the defaulting dealer or the person liable.

(4) Any proceeding under sub-section (3) shall be deemed to be a proceeding for recovery of arrears of land revenue under the Assam Land and Revenue Regulation, 1886 (Regulation I of 1886) and all provisions of the said Regulation for recovery, attachment and sale of movable property of the defaulting dealer or the person liable shall mutatis mutandis apply.

(5) The Government may, by notification in the Official Gazette, also empower the Commissioner or any person appointed to assist the Commissioner under sub-section (2) of section 3, not below the rank of Superintendent of Taxes, to exercise the power under the said Acts for the purpose of recovering such amount.