In exercise of the powers conferred by sub-section (9) of Section 3 of the Assam Value Added Tax Act, 2003 (Assam Act VIII of 2005), it is hereby notified that for the purpose of this Act the powers of the Commissioner under Sections 55, 70, 73, 74, 75, 78, 82, 89, 90, 95, 96 and 98 of the Act are delegated with effect from 1st May, 2005 to the Taxing Authorities mentioned in column (2) of the Schedule below. They shall exercise powers in their respective areas as specified in column (4) of the Schedule.

SCHEDULE