Section 3. Designated authority.

(1) The Commissioner of State Tax shall be the Commissioner for the purposes of this Act. (2) The officers specified in sub-section (2) of section 10 of the Value Added Tax Act or, as the case may be, under section 3 of the Goods and Services Tax Act, shall be the designated authorities for the purposes of this Act. The subordination of the said designated authorities shall be as per rule 5 of the Value Added Tax Rules. (3) The Commissioner may, by notification published in the Official Gazette, delegate his powers to the designated authorities as specified in sub-section (2), and such authorities shall, within their jurisdiction, exercise the powers over such area or areas, as notified, from time to time, under section 10 of the Value Added Tax Act or, as the case may be, under sub-section (2) of section 4 and section 5 of the Goods and Services Tax Act.