Authority competent definition expanded to include professionals issuing completion certificates for service tax purposes. The Order provides that, for purposes of specified sub-clauses of section 65 of the Finance Act, the expression authority competent includes, besides any government authority, an architect registered with the Council of Architecture, a chartered engineer registered with the Institution of Engineers (India), or a licensed surveyor of the respective local body or development/planning authority, who is authorised under law to issue a completion certificate for residential, commercial or industrial complexes as a precondition for occupation.