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4.
Jurisdiction of assessing authority. sections 55 and 60.
(1) Officer incharge of a district or an Excise and Taxation Officer shall
exercise the power of an assessing authority in relation to all dealers within
his jurisdiction.
(2)
An Assistant Excise and Taxation Officer shall exercise power of an assessing
authority in relation to a dealer within his jurisdiction whose gross turnover
for the year under assessment does not exceed fifty lakh rupees.
Provided
that if during the course of investigation, an Assistant Excise and Taxation
Officer comes across a case involving gross turnover exceeding fifty lakh rupees
he shall be competent to make assessment in such a case.
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