In pursuance of the provisions of section 5 read with clause (99) of section 2 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereinafter referred to as the said Act),-

(a) the Commissioner for decisions or orders passed by the Additional Commissioner of Commercial Taxes or Joint Commissioner of Commercial Taxes;

(b) the Additional Commissioner of Commercial Taxes for decisions or orders passed by the Joint Commissioner of Commercial Taxes; and

(c) the Joint Commissioner of Commercial Taxes for decisions or orders passed by the Deputy Commissioner Commercial Taxes or Assistant Commissioner of Commercial Taxes or Commercial Tax Officer,

are hereby authorised as the Revisional Authority under section 108 of the said Act.

Provided that the Additional Commissioner of Commercial Taxes (Enforcement), South Zone, is hereby authorised as the Revisional Authority under Section 108 of the said Act for decisions or orders passed by the officers subordinate to him.

(SRIKAR M.S.)

Commissioner of Commercial Taxes

(Karnataka) Bengaluru