(1) The Government may, by notification, constitute areas into circles over which a Deputy Commissioner or an Assistant Commissioner of Sales Tax, a Sales Tax Officer (s), and an Assistant Sales Tax Officer (s), 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 or an Assistant Commissioner of Sales Tax or a Deputy Commissioner exercising jurisdiction 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 Additional Commissioner, a Joint Commissioner, a Deputy Commissioner(s), an Assistant Commissioner(s), a Sales Tax Officer(s) and an Assistant Sales Tax Officer(s) 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 a range.
(7)The Commissioner may, by notification, assign any dealer under any circle in the range to the LTU, constituted in that range.
(8) A Joint Commissioner, Deputy Commissioner, and/or an Assistant Commissioner, a Sales Tax Officer and an Assistant Sales Tax Officer shall discharge such function under the Act and these rules as may be specified by the Commissioner, by notification, in respect of the dealers assigned to that LTU under sub-rule(7).
(9)The Government may also, by notification, constitute enforcement ranges comprising different circles over which a Joint Commissioner, a Deputy Commissioner, an Assistant Commissioner, a Sales Tax Officer (s) and/or an Assistant Sales Tax Officer(s) shall exercise jurisdiction.