To determine and assess tax and to

impose penalty Any officer of and above the rank of an Assistant Commercial Tax Officer. 6. Section 22, 23 and 24 To grant a provisional or permanent registration certificate under Section 22 and 23 or grant of provisional registration certificate under Section 24 or amend or cancel permanent registration certificate under Section 24 or to reject an application for grant of such registration or to extend the period in the provisional registration certificate under Section 24 or to recover fee or to impose penalty. Commercial Tax Officer or Assistant Commercial Tax Officer authorised for the purpose in writing by the

1[Deputy Commissioner]. 7.