Deputy Commissioner

Section 33 To require a registered dealer to pay tax in advance of assessment on failure to furnish returns. Any officer of and above the rank of an Assistant Commercial Tax Officer. 4 10-A Section 35 To impose penalty for the contravention of the provisions of sub-section (1) & (2), -

1. (1) In the case of State and Central Government Departments and Public Sector Undertakings; and Deputy Commissioner Commercial Tax
2. (2) In all other Any Officer of and above the rank of Assistant Commissioner Commercial Tax