In exercise of the powers conferred under 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 74, 75, 76, 78, 90, 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