91. Delegation of Commissioner's power.

S. No.
S. No.
Section/ Rules
Section/ Rules
Description of powers
Description of powers
Designation of officer and conditions of
delegation
Designation of officer and conditions of
delegation
(1)
(1)
(2)
(2)
(3)
(3)
(4)
(4)
1.
6
To determine liability to pay tax.
Assistant Commercial Tax Officer with the
previous approval of Commercial Tax Officer.
2.
9(3)
To impose penalty.
Assistant Commercial Tax Officer.
3.