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) and subject to the restrictions as laid down in rule 6 of the Assam Value Added Tax Rules, 2005, it is hereby notified that for the purpose of this Act such powers as are required by or under this Act to be exercised by the "Prescribed Authority" including those under section 36 and the powers of the Commissioner under sections 73,74,89,90,95 and 96 of the Act are delegated to the following officers who are included in the "Central VAT Audit Team" in addition to their normal assigned duties.

1. Smti Ruplekha Das Borah, Joint Commissioner of Taxes, Assam, Guwahati.

2. Shri Nirmal Ch. Dutta, Deputy Commissioner of Taxes (Appeals), Silchar.

3. Shri Anil Kr. Jalan, Superintendent of Taxes, Guwahati Unit-D, Guwahati.

4. Shri Jayanta Kr. Haloi, Superintendent of Taxes, Guwahati Unit-D, Guwahati.

The Central VAT Audit Team shall have the jurisdiction throughout the State of Assam.

The Central VAT Audit Team will make audit assessment of cases earmarked by the Commissioner of Taxes from time to time.

This notification shall come into force on the date of its publication in the Official Gazette.

This supercedes earlier notifications issued in this regard.

DR. J. B. EKKA

Commissioner of Taxes, Assam,

Guwahati.