(1) The Government may, by notification, constitute areas into circles over which an Assistant Sales Tax Officer or a Sales Tax Officer, as the Commissioner may specify by notification, shall exercise jurisdiction:

Provided that one or more Assessment Units may be established under a circle.

(2) An Assistant Sales Tax Officer or a Sales Tax Officer exercisingjurisdiction over any circle may also exercise jurisdiction over another circle or more circles, if so directed, by the Commissioner, by notification.

(3) The circles constituted by the Government, by notification, can be reconstituted likewise at any time by notification.

(4) The Government may, by notification, constitute several circles into ranges over which an Assistant Commissioner or a Deputy Commissioner of Sales Tax, appointed as such to those ranges, shall, exercise jurisdiction.

(5) The ranges constituted by the Government, by notification, may likewise be reconstituted, by a notification.

(6) The Government may, by notification, constitute one or more Large Tax payers' Unit, hereinafter referred to as LTU, in each range and, a Sales Tax Officer or an Assistant Commissioner, appointed as such to those units shall, exercise jurisdiction over the range in which such units are constituted.

(7) The Commissioner may, by notification, assign the record of any dealer under any circle or in the range to the LTU, constituted in that range.

(8) The Sales Tax Officer or the Assistant Commissioner, as the case may be, appointed as such to the LTU shall, discharge such functions under the Act and rules made thereunder, as may be specified by the Commissioner, by notification, in respect of the dealers, whose records are assigned to that LTU under sub-rule(7).

(9) The Government may also, by notification, constitute Enforcement Ranges comprising different circles over which an Assistant Commissioner and a Sales Tax Officer or an Assistant Sales Tax Officer under him shall exercise jurisdiction.