10B. Powers of Deputy Commissioner.- (1) A Deputy Commissioner shall have the power of a Collector under the Andhra Pradesh 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 Andhra Pradesh Rent and Revenue Sales Act, 1839 for the sale of property distrained for any amount due under this Act. (3) Not withstanding anything contained in the Andhra Pradesh Rent and Revenue Sales Act, 1839, the Deputy Commercial Tax Officer in the exercise of the powers conferred by sub-section (2) shall be subject to the control and superintendence of the Deputy Commissioner. | 
