Section 3 in Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2011
3. Designated authority.
- For carrying out the purposes of this Act, the Government may, by notification, appoint one or more authorities referred to in section 48 of the Tamil Nadu Value Added Tax Act, 2006 (Act 32 of 2006), to be the designated authority and such authority shall exercise Tamil Nadu jurisdiction over such area or areas as the Government may specify in the notification.
