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 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 to be exercised in respect of dealers mentioned in column (3). They shall exercise powers in their respective areas as specified in column (4) of the Schedule.

SCHEDULE