THE RAJASTHAN VALUE ADDED TAX RULES, 2006
CHAPTER II : ASSESSING AUTHORITIES, AUDITORS, APPELLATE AUTHORITIES, THEIR APPOINTMENT AND JURISDICTION

Body 4A. Jurisdiction of officers under section 75 and 76 of the Act.-

Any officer not below the rank of Junior Commercial Taxes Officer shall have jurisdiction over such area to exercise powers under section 75 and 76 of the Act, as may be determined by the Commissioner.