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The Assam Value Added Tax Act, 2003. Notifications
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Body Notification No. CTS-2/2005/170., Dated 28th April, 2005

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 for the purpose of this Act the powers of the Commissioner under Sections 55, 73, 74, 75, 78, 82, 89, 90, 95, and 96 of the Act are delegated with effect from 1st May, 2005 to the Taxing Authorities mentioned in column (1) of the Schedule below. They shall exercise powers in their respective areas as specified in column (2) of the Schedule.

SCHEDULE

Sl. No. Designation of Taxing Authority Headquarters Areas in which powers are to be exercised.
(1) (2) (3) (4)
1. Deputy Commissioner of Taxes, Guwahati Zone-A Guwahati The areas under the Guwahati Unit-A, Mangaldoi, Tangla Unit Offices, Superintendent of Taxes, Jalukbari Check-post and Superintendent of Taxes (Recovery), Mangaldoi.
2. Deputy Commissioner of Taxes, Guwahati Zone-B Guwahati The areas under the Guwahati Unit-B, Nalbari, Barpeta, Barpeta Road Unit Offices, and Office of the Superintendent of Taxes (Recovery), Nalbari and Barpeta
3. Deputy Commissioner of Taxes, Guwahati Zone-C Guwahati The areas under the Guwahati Unit-C, Unit-D Offices, Office of the Superintendent of Taxes, Khanapara Check-post and the Office of the Superintendent of Taxes, (Recovery), Guwahati
4. Deputy Commissioner of Taxes, Dhubri Dhubri The areas under the Dhubri, Goalpara, Kokrajhar and Nongaigaon Unit Offices, Supdt. Of Taxes, Damra Checkpost, Supdt. of Taxes, Boxirhat Kabaitari Checkpost, Bhalukdubi checkpost and Supdt. of Taxes, (Recovery), Dhubri, Goalpara and Kokrajhar.
5. Deputy Commissioner of Taxes, Tezpur Tezpur The areas under the Tezpur, Dhekiajuli, Biswanath Chariali, North Lakhimpur and Dhemaji Unit Offices, Supdt. Of Taxes, (Recovery), Tezpur Supdt. Of Taxes (Recovery) North Lakhimpur, Narayanpur Checkpost and Batamari Checkpost.
6. Deputy Commissioner of Taxes, Tinsukia Tinsukia The areas under the Tinsukia, Digboi, Doom Dooma and Naharkatia Unit Offices and Supdt. of Taxes (Recovery) Tinsukia.
7. Deputy Commissioner of Taxes, Sivasagar Sivasagar The areas under the Sivasagar and Dibrugarh Unit Offices, Supdt. of Taxes (Recovery) Sivasagar and Supdt. of Taxes (Recovery) Dibrugarh.
8. Deputy Commissioner of Taxes, Jorhat Jorhat The areas under the Jorhat and Golaghat Unit Offices, Supdt. of Taxes (Recovery) Jorhat and Supdt. of Taxes Sukhanjan Checkpost.
9. Deputy Commissioner of Taxes, Nagaon. Nagaon The areas under the Nagaon, Diphu, Hojai and Morigaon Unit Offices, Supdt. of Taxes (Recovery),Nagaon
10. Deputy Commissioner of Taxes, Silchar. Silchar The areas under Silchar, Karimganj, Haflong and Hailakandi Unit Offices, Supdt. of Taxes (Recovery), Silchar and Supdt. of Taxes, (Recovery), Karimganj, Supdt. of Taxes of Dholaibazar Checkpost, Digharkal and Churaibari Checkpost.