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), and subject to the restrictions of laid down in rule 6 of the Assam Value Added Tax Rules 2005, it is hereby notified that for the purpose of this Act such powers of the Commissioner as are required by or under this Act to be exercised by the "Prescribed Authority" and powers of the Commissioner under Sections 35, 62, 72, 74, 75, 76, 78, 89, 90, 92, 95, and 96 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
(i) In the North - The river Brahmaputra.
(ii) In the South - The railway line from the Panbazar Overbridge upto the boundary of Nagaon District
(iii) In the East - The river Kalang and the boundary of Nagaon District.
(iv) In the West - The line defined by the road commencing from the junction of Satyanarayan Road and Mahatma Gandhi Road in Fancy Bazar and continuing upto the railway line under the Panbazar Overbridge along the following routes :
(a) Satyanarayan Road and from the junction of Satyanarayan Road and Mahatma Gandhi road upto the junction of Satyanarayan Road and Hem Barua Road.
(b) Hem Barua Road from the junction of Satyanarayan Road and Hem Barua Road upto the junction of Hem Barua Road and -
(c) Sir Sadulla Road from the junction of Hem Barua Road and Sir Sadulla Road upto the Junction of Sir Sadulla Road and Guwahati Shillong Road and thereafter along the Guwahati Shillong Road upto the railway line under Panbazar Overbridge.
To the South from the middle point of G.S. Road starting at Assam Meghalaya Border at Burnihat then along the middle point of G.S. Road up to the Bharalu Railway Bridge where the northern boundary of the Zone begins.
To the East : boundary of Morigaon District
To the West : The line defined by R.K. Choudhury Road from Bharalu Railway Bridge along Fatasil Ambari Road up to Lakhara Chariali.
South : From the middle point of G.S. Road in front of G.M.C. Check-gate, Khanapara alongwith the southern boundary of Kamrup District upto Lakhara Chariali point.
East : Meghalaya Border.
West : From Railway Bridge at Bharalumukh through the R.K. Choudhury Road upto Lakhara Chariali point and any other area of the existing 'C' Unit not specifically included in any of the Unit-'C' and 'D'.