62. Prescribed authority for the purposes of certain sections of the Act

The Circle incharge shall be the Prescribed authority for the purposes of sections 15, 19, 20, 21, 22, 68, 69 and 70 and the Deputy Commissioner, the Assistant Commissioner and the Commercial Taxes Officer shall be the Prescribed authority for the purposes of section 23, 24, 25, 27, 28, 29, 30, 31, 32, 33, 40, 41, 43, 44, 47, 48,50, 53, 56, 57, 58, 59, 60, 61, 62, 71, 76 and 95 of the Act. However, for the purposes of section 29, the Commissioner shall be the prescribed authority for initiating any proceeding against any judgment of the Tribunal.