Section 16(5) in The Gujarat Value Added Tax Act, 2003
(5)[ A Joint Commissioner shall have and exercise, in the area within his jurisdiction all the powers and shall perform all the duties conferred or imposed on the Commissioner by or under this Act. The Commissioner may, by order published in the Official Gazette, direct that any or all Joint Commissioner shall not exercise such powers or perform such duties as are specified in the order, and thereupon such Joint Commissioner or, as the case may be, all joint Commissioners, shall cease to exercise those powers and perform those duties. The Commissioner may in like manner revoke any such direction and thereupon the powers or duties exercisable or performable by such Joint Commissioner, or as the case may be, all Joint Commissioners before such direction was issued, shall be restored to him or them.] [Refer Order No.GVL/VAT Act (R) Section l6(5)(2) dated 1-4-2006 & GVL/VAT Act/Section 16(5) (1) dated 1-4-06]
