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THE RAJASTHAN VALUE ADDED TAX ACT, 2003
CHAPTER XI : MISCELLANEOUS PROVISIONS

Body 97B. Delegation of powers-

The State Government may, by notification in the Official Gazette, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by an assessing authority under this act may be exercised by such officer of the State Government, as may be specified in the notification.