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[Cites 0, Cited by 0] [Section 69(2)] [Section 69] [Entire Act]

State of Tripura - Subsection

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.