State Act

The Maharashtra Settlement of Arrears in Disputes Act, 2016

3. Designated authority.— (1) The State Government hereby appoints Commissioner of Sales Tax as the Commissioner under this Act, for the purposes of this Act. (2) The officers mentioned in sub-section (2) of section 10 of the Maharashtra Value Added Tax Act, 2002, shall be the designated authorities for the purposes of this Act. The subordination of the said officers shall be as per rule 5 of the Maharashtra Value Added Tax Rules, 2005. (3) The Commissioner may, by notification in the Official Gazette, delegate such powers to the designated authorities as specified in sub-section (2) and such authorities shall, within their jurisdiction, exercise the powers over such area or areas, as notified, from time to time.