To determine liability to pay tax. Any Officer of and above the rank of a

Commercial Tax Officer or Assistant Commercial Tax Officer with the previous approval of the Commercial Tax Officer. 2. Section 9(3) To impose penalty. Any officer of and above the rank of an Assistant Commercial Tax Officer. 3. Section 18 and rule 5 & 6 To grant a licence, levy of licence fee and to cancel the licence. Commercial Tax Officer. 4.