Section 69(2)(iii) in Tripura Value Added Tax Rules, 2005
(iii)Any officer appointed in any capacity to assist the Commissioner of Taxes and posted in such capacity to the check-post shall at any time when he is physically present at the check-post be deemed for purposes of these rules to be officer-in-charge of the check-post. Where at any time more than one such Officers are present the senior most among them shall be deemed to be the Officer-in-charge of the check-post.