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[Cites 0, Cited by 0] [Section 3] [Entire Act]

State of Assam - Subsection

Section 3(5) in Assam General Sales Tax Act, 1993

(5)The State Government may authorise an officer, not below the rank of a Deputy Commissioner of taxes appointed under sub-section (1) to exercise the power and perform the function of the appellate authority under section 34.