Commissioner of State Tax, Assam, designates various officials—from Special Commissioner to Superintendent of State Tax

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.... section 5 of the said Act, the Principal Commissioner of State tax, Assam hereby assigns the officers mentioned in Column (2) of the Table below, the functions as the proper officers or as specified in relation to the various sections of the said Act or the rules made thereunder as mentioned in the corresponding entry in Column (3) of the said Table :- Table SI. No. Designation of the Officer under GST Functions under Section of the Assam Goods and Services Tax Act, 2017 or the Assam Goods and Services Tax Rule, 2017 (1) (2) (3) (i) Special Commissioner of State tax 1) Sub-section (6) of Section 35 2) Sub-section (12) of Section 52 3) Proviso to Sub-section (4) of Section 65 4) Sub-section (1) of Sect....

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....f Rule 83B 21) Rule 86A 22) Rule 94 23) Sub-rule (2) of Rule 97 24) Sub-rules (2), (3), (4) and (5) of Rule 101 25) Rule 138B and 138C 26) Sub-rules (1), (2), (3) (4) and (5) of Rule 139 27) Sub-rule (2) of Rule 140 28) Sub-rules (1), (2), (3) and (7) of Rule 142 29) Rule 144 (iii) Joint Commissioner of 1)Sub-section (6) of Section 35 State tax 2) Section 46 3) Sub-section (12) of Section 52 4) Sub-sections (5), (6), (7) and (10) of Section 54 5) Sub-sections (1), (2) and (3) of Section 60 6) Sub-sections (1) and (5) of Section 62 7) Section 63 8) Sub-section (1) of Section 64 9) Sub-sections (1), (6) and (7) of Section 65 10) Sub-section (1) and (6) of Section 66 11) Sub-sec....

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....(3), (4) and (5) of Rule 92 50) Explanation to Rule 93 51) Rule 94 52) Sub-rule (6) of Rule 96 53) Rule 96A only for the purpose of acceptance of the Bond / Letter of Undertaking 54) Sub-rule (2) of Rule 97 55) Sub-rules (2), (3), (5) and (7) of Rule 98 56) Proviso to Sub-rule (4) of Rule 98 57) Sub-rules (1), (2) and (3) of Rule 99 58) Sub-rule (2) of Rule 100 59) Sub-rules (2), (3), (4), and (5) of Rule 101 60) Rule 138B and 138C 61) Sub-rules (1), (2), (3), (4) and (5) of Rule 139 62) Sub-rule (2) of Rule 140 63) Sub-rules (1), (2), (3) and (7) of Rule 142 64) Rule 143 65) Sub-rules (1), (3), (5), (6) and (7) of Rule 144 66) Rule 144 67) Sub-rules (1) and (2) of Rule 145 68) Rule 1....

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....Section 84 30) Section 88 31) Proviso (1) and (2) of Section 90 32) Section 123 33) Sub-sections (4) and (5) of Section 126 34) Section 127 35) Sub-sections (1), (3) and (6) of Section 129 36) Proviso to Sub-section (6) of Section 129 37) Sub-sections (6) and (7) of Section 130 38) Section 138 39) Proviso to Sub-section (5) of Section 140 40) Proviso to Sub-section (1), (2) and (3) of Section 141 41) Sub-sections (1) of Section 142 42) Proviso to Sub-section (12) of Section 142 43) Section 150 44) Sub-section (2) of Section 151 45) Section 153 46) Section 154 47) Rule 25 48) Sub-rules (6) and (17) of Rule 56 49) Sub-rule (5) of Rule 58 50) Sub-rule (2) of Rule 82 51) Sub-rule....

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....0 7) Sub-section (6) of Section 35 8) Section 46 9) Sub-sections (5), (6), (7) and (10) of Section 54 10) Sub-sections (1), (2) and (3) of Section 60 11) Sub-sections (1) and (3) of Section 61 12) Sub-sections (1) of Section 62 13) Section 63 14) Sub-section (1) of Section 64 15) Sub-sections (1), (6) and (7) of Section 65 16) Sub-section (6) of Section 66 17) Sub-sections (3), (4), (5), (6), (7), (8), (9) and (12) of Section 67 18) Sub-section (11) of section 67 subject to prior approval from an Officer not below the rank of Joint Commissioner of State tax 19) Sub-section (3) of Section 68 20) Sub-section (1) of Section 70 21) Sub-section (1) of Section 71 subject to authorisation 22) Sub-sec....

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....f Rule 97 60) Sub-rules (2), (3), (5) and (7) of Rule 98 61) Proviso to Sub-rule (4) of Rule 98 62) Sub-rules (1), (2) and (3) of Rule 99 63)Sub-rule (2) of Rule 100 64) Sub-rules (2), (3), (4), and (5) of rule 101 65) Rule 138B and 138C 66) Sub-rules (1), (2), (3), (4) and (5) of Rule 139 only as Authorised Officer 67) Sub-rule (2) of Rule 140 68) Sub-rules (1), (2), (3) and (7) of Rule 142 69) Rule 143 70) Sub-rules (1), (3), (5), (6) and (7) of Rule 144 71) Rule 144 72) Sub-rule (1) and (2) of Rule 145 73) Rule 146 74) Sub-rules (1), (2), (3), (5), (6), (7), (8), (10), (11), (12), (14) and (15) of Rule 147 75) Rule 150 76) Sub-rules (1), (2) and (3) of Rule 151 77) Rule 152 78) Sub....