Specification of authority: Cane Commissioner, U.P. designated under section 138 of the Income-tax Act for statutory purposes. Central Government designates the Cane Commissioner, U.P. as the authority under sub-clause (ii) of clause (a) of subsection (1) of section 138 of the Income-tax Act, 1961 by Notification No. S.O.3490 dated 7-7-1971, identifying that office for the statutory purpose specified in that sub-clause.