Section 10(4) in The Maharashtra Value Added Tax Act, 2002
(4)The Commissioner shall have and exercise all the powers and perform all the duties, conferred or imposed on the Commissioner by or under this Act, [a Special Commissioner of Sales Tax and the Additional Commissioner] [These words were substituted for the words 'and the Additional Commissioner' by the Maharashtra 8 of 2012, Section 22(2), (w.e.f. 1-5-2012).] or Additional Commissioners of Sales Tax, if any be appointed, shall, save as [otherwise directed by the Commissioner] [These words were substituted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 9(2).] by notification in the Official Gazette, have and exercise, within his or their jurisdiction, all the powers and perform all the duties, conferred or imposed on the Commissioner, by or under this Act.
