Section 44(2) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(2)For the purposes of sub-section (1)-(a)the Additional Commissioner of Value Added Tax and the Joint Commissioner of Value Added Tax shall have and exercise all the powers and perform all the duties of the Deputy Commissioner under the Andaman and Nicobar Islands Land Revenue and Land Reforms Regulation, 1966;(b)the Deputy Commissioner of Value Added Tax and the Assistant Commissioner of Value Added Tax shall have and exercise all the powers and perform all the duties of Assistant Commissioner or Assistant Commissioner (Settlement) under the said Regulation;(c)the Value Added Tax Officers and the Assistant Value Added Tax Officers shall have and exercise all the powers and perform all the duties of Tehsildar under the said Regulation.
