In exercise of the powers conferred by sub-section (5) of section-16 of the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), Commissioner of Commercial Tax, Gujarat State, Ahmedabad, directs that the Joint Commissioner of Commercial Tax shall not exercise such powers or perform such duties of Commissioner of Commercial Tax as are specified below :

(1) Section 80 - [Except Joint Commissioner of Commercial Tax (Legal)]

(2) Section 81 - [Except Joint Commissioner of Commercial Tax (Legal)]