In exercise of the powers conferred by sub-section (4) of Section 3 of the Assam Value Added Tax Act, 2003 (Assam Act No. VIII of 2005) the Governor of Assam is hereby pleased to authorize the officers mentioned in Column (1) of the Schedule below, to exercise the powers and perform the functions of the appellate authority under Section 79 of the said Act, in respect of the areas specified in Column (2) of the Schedule thereof :
SCHEDULE
This notification shall come into force on the date on which the Assam Value Added Tax Act, 2003 (Assam Act VIII of 2005) comes into force.