In exercise of the powers conferred by sub-section (9) of Section 3 of the Assam Value Added Tax Act, 2003 (Act No. VIII of 2005), it is hereby notified that for the purpose of this Act the powers of the Commissioner under Section 105 of the Act is delegated to the Committee of the Taxing Authorities mentioned in Column (2) of the Schedule below. They shall exercise powers for whole of the State of Assam.
SCHEDULE
(b) Additional Commissioner of Taxes (2), Assam,
(c) Joint Commissioner of Taxes (1), Assam.
This notification shall come into force on the date of its publication in the Official Gazette.