Delegation of Powers: Commissioner authorises test purchase authority to Joint Commissioner to verify tax invoice issuance. The Commissioner delegates powers under section 5(3) of the Tamil Nadu Goods and Services Tax Act, 2017 to an officer named in the notification to exercise functions under the Act and rules; specifically authorising test purchase operations under Chapter XIV, section 67(12) to verify issuance of tax invoices or bills of supply, with the designated officer being the Joint Commissioner (Territorial); the delegation is effective immediately.