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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Application of Delhi Land Reforms Act for VAT recovery: deeming rule makes land revenue recovery procedures applicable to tax arrears.</h1> Section 44 deems the Delhi Land Reforms Act, 1954 to apply for recovery of amounts recoverable as arrears of land revenue under the Delhi VAT Act and gives effect to the Revenue Recovery Act, 1890; it maps VAT officers to revenue offices by vesting Additional and Joint Commissioners with Deputy Commissioner powers, Deputy and Assistant Commissioners with Revenue Assistant powers, and VAT Officers with Tehsildar and Assistant Collector powers.

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