In exercise of the powers conferred by Sub-Section (9) Section 3 of the Assam Value Added Tax Act, 2003 (Act No. VIII of 2005), (hereinafter referred to as the Act) 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 the Act such powers as are required by or under the 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 officer, 'who is included in the existing "Central VAT Audit Team" in addition to his normal assigned duties.'

1. Shri Nabajyoti Talukdar, Superintendent of Taxes (Computer), Office of the Commissioner of Taxes, Assam, Guwahati.

He shall have the jurisdiction throughout the State of Assam.

He shall make audit assessment of cases earmarked by the Commissioner to him from time to time.

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

DR. J. B. EKKA,

Commissioner of Taxes, Assam,

Guwahati.