In a visible sign of economic recovery, advance tax collections are up 13.10 per cent at 49,502 crore rupees in the second quarter against negative growth of nearly six per cent in the previous quarter. A Finance Ministry official today told newsmen in New Delhi that advance mop up of corporate tax registered a 14.7 per cent growth at 44,010 crore rupees in the September quarter against a negative growth of 3.7 per cent at 20,728 crore rupees in the first quarter.Similarly, personal income tax advance collections recorded a 1.7 per cent growth in the second quarter at 5,492 crore rupees against a drastic negative growth of 44 per cent in the first quarter. However, 12 of the top 50 biggest tax payers among corporations paid less advance tax in the second quarter ended September 15, 2009, indicating that the upturn will take some time to spread to all sectors.