(1) Officer incharge of a district or an Excise and Taxation Officer shall exercise the power of an assessing authority in relation to all dealers within his jurisdiction.
(2) An Assistant Excise and Taxation Officer shall exercise power of an assessing authority in relation to a dealer within his jurisdiction whose gross turnover for the year under assessment does not exceed fifty lakh rupees.
Provided that if during the course of investigation, an Assistant Excise and Taxation Officer comes across a case involving gross turnover exceeding fifty lakh rupees he shall be competent to make assessment in such a case.
5. The Commissioner may under section 51 delegate any of his powers to any officer not below the rank of a Deputy Excise and Taxation Commissioner.
6. Any taxing authority may by an order in writing, authorise generally or in any particular case any official subordinate to and working under its administrative control to exercise the powers conferred upon such authority under these rules to prepare and sign receipts, notices, Challans and other documents and registers required to be drawn up, maintained or issued under the Act or these rules.