57. Prescribed Authority for the purposes of certain Sections of the Act

The Commissioner shall be the Prescribed Authority for the purpose of Section 37 and 88 of the Act. The Deputy commissioner/the assistant commissioner/Commercial Taxes Officer in-charge of the Circle shall be the prescribed authority for the purposes of Sections 20, 22, 25, 26, 27, 56 and 58. And the Deputy Commissioner/the Assistant Commissioner/Commercial Taxes Officer shall be the prescribed for the purposes of Section 9,10, 11, 18, 19, 28, 29, 30, 33, 34, 35, 36, 38, 40, 42, 43, 44, 45, 46, 47, 59, 62, 69, 70, 71, 72 , 73, 75 and 81 of the Act.