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Section 4: Distribution of business amongst various assessing authorities in a Circle

The Rajasthan Value Added Tax Rules, 2006State Rules of Rajasthan · 2003

(1) Where there are more than one assessing authorities in a Circle, the distribution of business amongst them shall be such as may be determined by the Commissioner.

(2) Notwithstanding anything contained in sub-rule (1), the assessment of a dealer falling within the pecuniary jurisdiction of an Assistant Commercial Taxes Officer in a ward shall be made by such Assistant Commercial Taxes Officer. However, if such assessment 4 is made by the Assistant Commissioner or the Commercial Taxes Officer of that Circle, it shall not be invalid.

1 [“4A. Jurisdiction of officers under section 75 and 76 of the Act.- Any officer not below the rank of Junior Commercial Taxes Officer shall have jurisdiction over such area to exercise powers under section 75 and 76 of the Act, as may be determined by the Commissioner.”]

Where this provision sits

ActThe Rajasthan Value Added Tax Rules, 2006
Section4
Marginal noteDistribution of business amongst various assessing authorities in a Circle
JurisdictionState of Rajasthan
StatusIn force as published by the source

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