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THE PUDUCHERRY VALUE ADDED TAX ACT, 2007
CHAPTER - IX MISCELLANEOUS

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79. Powers of subordinate officer to be exercised by higher authorities.

The powers conferred by this Act and the rules made thereunder on any of the officers appointed under section 3 or under any other provision of this Act may also be exercised by any of the officers superior to the officers so empowered, subject to any instructions issued by the Commissioner in this regard.