Section 4 in The Rajasthan Value Added Tax Rules, 2006
4. Distribution of business amongst various assessing authorities in a Circle.
(1)Where there are more than one assessing authorities in a Circle, the distribution of business amongst them shall be such as may be determined by the Commissioner.(2)Notwithstanding anything contained in sub-rule (1), the assessment of a dealer falling within the pecuniary jurisdiction of an Assistant Commercial Taxes Officer in a ward shall be made by such Assistant Commercial Taxes Officer. However, if such assessment is made by the Assistant Commissioner or the Commercial Taxes Officer of that-Circle, it shall not be invalid.
