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[Cites 0, Cited by 0] [Section 2(1)] [Section 2] [Entire Act]

State of Chattisgarh - Subsection

Section 2(1)(d) in Chhattisgarh Value Added Tax Rules, 2006

(d)"Assessing Authority" means an officer appointed under Section 3 to whom the Commissioner has delegated the powers of assessment, imposition of penalty and levy of interest under the Act;