Section 5 in Kerala Tax on Entry of Goods Into Local Areas Act, 1994
5. Assessing Authorities.
- The Government may, by notification, appoint the officers of the Agricultural Income Tax and [Commercial Taxes] [Substituted by Act 12 of 2003 w.e.f. 1-7-2003.] Department not below the rank of the Sales Tax Officer to be the assessing authorities for the purposes of this Act and may assign to them such local area or local areas as may be specified in such notification.
