Section 4(2) in Haryana Value Added Tax Rules, 2003
(2)An Assistant Excise and Taxation Officer shall exercise power of an assessing authority in relation to a dealer within his jurisdiction whose gross turnover for the year under assessment does not exceed fifty lakh rupees.Provided that if during the course of investigation, an Assistant Excise and Taxation Officer comes across a case involving gross turnover exceeding fifty lakh rupees he shall be competent to make assessment in such a case.
