The Assam Value Added Tax Act, 2003. Notifications
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Body Notification No. CTS-2/2005/224., Dated 16th July, 2005

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 and 95 of the Act are delegated with immediate effect to the Taxing Authorities mentioned in column-2 of the Schedule below. They shall exercise powers according to the delegation shown in column-5 in respective areas as specified in column-4 of the Schedule.

SCHEDULE

Sl. No.	Designation of Taxing Authority	Headquarters	Areas in which power are to be exercised.	Powers delegated
(1)	(2)	(3)	(4)	(5)
1	Superintendent of Taxes, attached to the Bureau of Investigation (Economic Offences), Assam Guwahati.	Guwahati	State of Assam	Sec-74 & 95
2	Inspectors of Taxesw, attached to the Bureau of Investigation (Economic Offences), Assam, Guwahati	Guwahati	State of Assam	Sec-74