15. Appointment of collecting agents.-

(1) For carrying out the purposes of this Act, the State Government may, at its discretion, appoint any Government Department or officer, or a municipal corporation, municipality or taluk board (hereinafter called 'collecting agent') as its agent responsible for collection of the tax under this Act from such persons or class of persons as may be prescribed; and thereupon, it shall be the duty of such collecting agent, to carry out in such manner as may be prescribed, such functions under this Act as may be prescribed and to render full and complete account of the tax levied and collected to the Commissioner in such manner and at such time as that officer may require.

(2) Any officer authorised by the collecting agent in this behalf shall have for the purposes of levy and collection of the tax all the powers of the assessing authority and such other powers as may be prescribed.

(3) A municipal corporation, municipal council or taluk board appointed as agent to carry out the purposes of this Act under sub-section (1) shall be paid such collection charges as may be prescribed by the State Government after consultation with the local authority concerned.

(4) It shall be lawful for the Commissioner or an officer duly authorised by him, to have access to and to require production and examination of books, registers, accounts or documents maintained or required to be maintained by the collecting agent for the purposes of this Act and the collecting agent shall, whenever called upon to do so produce such books, registers, accounts or documents for inspection by the Commissioner or by the authorised officer.