Jurisdiction of assessing authority. Sections 55 and 60
(1) The Officer Incharge of district or an Excise and Taxation Officer shall exercise the power of an assessing authority in relation to all dealers within his jurisdiction.
(2) An Assistant Excise and Taxation Officer shall exercise power of an assessing authority in relation to any dealer within his jurisdiction whose gross turnover for the year under assessment does not exceed fifty lakh rupees.
Provided that if during the course of investigation, an Assistant Excise and Taxation Officer comes across a case involving gross turnover exceeding fifty lakh rupees he shall be competent to make assessment in such a case.