CHAPTER V
PROCEDURE REGARDING INSPECTION
14. An officer appointed under sub-section (1) of section 4 to assist the Commissioner to whom the Commissioner has delegated his powers under section 14 may exercise those powers in respect of 1[any factory or any unit] in his jurisdiction, provided that a 2[Assessing Authority] shall not exercise such powers unless he possesses a specific warrant in Form IX from the 2[Assessing Authority] to whom he is subordinate authorizing him so to do.
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1. Substituted by G.N. of 25.11.1974.
2. These words were substituted for the word “Purchase Tax Officer (Sugarcane)” by G.N. of 19.1.1996 w.e.f.1.10.1995.