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The Assam Value Added Tax Act, 2003. Notifications
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Body Notification No. CTS-2/2005/177., 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) subject to the restrictions as laid down in rule 6 of the Assam Value Added Tax Rules, 2005, it is hereby notified for the purpose of this Act the powers of the Commissioner under Sections 72, 74, 75, and 77 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

Sl. No. Designation of the Taxing Authority Headquarters Areas in which power are to be exercised.
(1) (2) (3) (4)
1 Inspector of Taxes, Guwahati Zone-A. Guwahati The areas under Guwahati Zone-A.
2 Inspector of Taxes, Guwahati Zone-B. Guwahati The areas under Guwahati Zone-B.
3 Inspector of Taxes, Guwahati Zone-C. Guwahati The areas under Guwahati Unit-C & D
4 Inspector of Taxes, Dhubri Zone. Dhubri The areas under Dhubri Zone
5 Inspector of Taxes, Tezpur Zone. Tezpur The areas under Tezpur Zone
6 Inspector of Taxes, Tinsukia Zone. Tinsukia The areas under Tinsukia Zone
7 Inspector of Taxes, Sivasagar Zone. Sivasagar The areas under Sivasagar Zone
8 Inspector of Taxes, Jorhat Zone. Jorhat The areas under Jorhat Zone
9 Inspector of Taxes, Nagaon Zone. Nagaon The areas under Nagaon Zone
10 Inspector of Taxes, Silchar Zone. Silchar The areas under Silchar Zone
11 Inspector of Taxes, Guwahati Unit-A. Guwahati The areas under Guwahati Unit-A Office.
12 Inspector of Taxes, Guwahati Unit-B. Guwahati The areas under Guwahati Unit-B Office.
13 Inspector of Taxes, Guwahati Unit-C. Guwahati The areas under Guwahati Unit-C Office.
14 Inspector of Taxes, Guwahati Unit-D. Guwahati The areas under Guwahati Unit-D Office.
15 Inspector of Taxes, Mirza Mirza The areas under the Police Station of Azra, Palasbari, Chaygaon, Boko and Nagarbera.
16 Inspector of Taxes, Nalbari. Nalbari The areas under Nalbari Unit Office
17 Inspector of Taxes, Rangia. Rangia The areas under the Police Station of Rangia in Kamrup District
18 Inspector of Taxes, Barpeta. Barpeta The areas under Barpeta Unit Office
19 Inspector of Taxes, Barpeta Road Unit. Barpeta Road The areas under Barpeta Road Unit Office
20 Inspector of Taxes, Goalpara Unit. Goalpara The areas under Goalpara Unit Office
21 Inspector of Taxes, Dhubri Unit. Dhubri The areas under Dhubri Unit Office
22 Inspector of Taxes, Mancachar Unit. Mancachar The areas under the Police stations of Mancachar and South Salmara in Dhubri District.
23 Inspector of Taxes, Kokarjhar Unit. Kokarjhar The areas under Kokarjhar Unit Office
24 Inspector of Taxes, Bongaigaon Unit. Bongaigaon The areas under Bongaigaon Unit Office
25 Inspector of Taxes, Nagaon Unit. Nagaon The areas under Nagaon Unit Office
26 Inspector of Taxes, Hojai Unit. Hojai The areas under Hojai Unit Office
27 Inspector of Taxes, Morigaon Unit. Morigaon The areas under Morigaon Unit Office
28 Inspector of Taxes, Tezpur Unit. Tezpur The areas under Tezpur Unit Office
29 Inspector of Taxes, Biswanath Chariali Unit. Biswanath Chariali The areas under Biswanath Chariali Unit Office
30 Inspector of Taxes, Dhekiajuli Unit. Dhekiajuli The areas under Dhekiajuli Unit Office
31 Inspector of Taxes, Mangaldoi Unit. Mangaldoi The areas under Mangaldoi Unit Office
32 Inspector of Taxes, Tangla Unit. Tangla The areas under Tangla Unit Office
33 Inspector of Taxes, North Lakhimpur Unit. Lakhimpur The areas under Lakhimpur Unit Office
34 Inspector of Taxes, Dhemaji Unit. Dhemaji The areas under Dhemaji Unit Office
35 Inspector of Taxes, Silapathar Unit. Silapathar The areas under the Police station of Jonai in Dhemaji District
36 Inspector of Taxes, Dibrugarh Unit. Dibrugarh The areas under Dibrugarh Unit Office
37 Inspector of Taxes, Tinsukia Unit. Tinsukia The areas under Tinsukia Unit Office
38 Inspector of Taxes, Naharkatia Unit. Naharkatia The areas under Naharkatia Unit Office
39 Inspector of Taxes, Digboi Unit. Digboi The areas under Digboi Unit Office
40 Inspector of Taxes, Doom Dooma Unit. Doom Dooma The areas under Doom Dooma Unit Office
41 Inspector of Taxes, Sivasagar Unit. Sivasagar The areas under Sivasagar Unit Office
42 Inspector of Taxes, Sonari Sonari The areas under the Police Station of Sonari in Sivasagar District
43 Inspector of Taxes, Jorhar Unit Jorhar The areas under Jorhar Unit Office
44 Inspector of Taxes, Goalghat Unit Goalghat The areas under Goalghat Unit Office
45 Inspector of Taxes, Dergaon Dergaon The areas under the Police Station of Dergaon in Goalghat District
46 Inspector of Taxes, Diphu Unit Diphu The areas under Diphu Unit Office
47 Inspector of Taxes, Lumding. Lumding The areas under the Police station of Lumding in Nagaon District
48 Inspector of Taxes, Haflong Unit Haflong The areas under Haflong Unit Office
49 Inspector of Taxes, Silchar Unit Silchar The areas under Silchar Unit Office
50 Inspector of Taxes, Karimganj Unit Karimganj The areas under Karimganj Unit Office
51 Inspector of Taxes, Hailakandi Unit Hailakandi The areas under Hailakandi Unit Office