Section 49(3) in Tamil Nadu Value Added Tax Act, 2006
(3)Notwithstanding anything contained in the Tamil Nadu Rent and Revenue Sales Act, 1839,. (Central Act VII 1839), the Territorial [Deputy] [Substituted by Tamil Nadu Amendment Act 18 of 2009, with effect from 30th July 2008] Commissioner and the [Deputy] [Substituted by Tamil Nadu Amendment Act 18 of 2009, with effect from 30th July 2008] Commissioner (Assessment), in the exercise of the powers conferred by sub-section (2), shall be subject to the control and superintendence of the [Joint] [Substituted by Tamil Nadu Amendment Act 18 of 2009, with effect from 30th July 2008, and again by Section 3 of Amendment Act 23 of 2011 with effect from 26th August 2010] Commissioner having jurisdiction and the Commissioner.
