RST Rules 4Chapter II · Assessing Authorities, Appellate Authorities, their Appointment and Jurisdiction
Section 4 · Distribution of business amongst various assessing authorities in a circle
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(1)
Where there are more than one assessing authorities in a circle, the distribution of business amongst them shall be such as may be determined by the Commissioner.(2)
Notwithstanding anything contained in sub-rule (1), the assessment of a dealer falling within the pecuniary jurisdiction of an Assistant Commercial Taxes Officer in circle shall be made by such Assistant Commercial Taxes Officer. However, any such assessment, if made by the Assistant Commissioner or the Commercial Taxes Officer, as the case may be, of that circle, shall not be invalid.Your private note on this section
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