Section 10(3) in The Maharashtra Value Added Tax Act, 2002
(3)The Commissioner shall have jurisdiction over the whole of the State [* * *] [This portion were deleted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 9.] all other officers shall have jurisdiction over the whole of the State or over such local areas as the Commissioner may, by notification in the Official Gazette, specify.
