Amendment status not verified — confirm the current text below against the official source.
C6mpetent authority.-(1) The Central Government may, by order published in tlie Official Gazette, authorise 3[any Commissioner of Customs or Commissioner of Central Excisel or Commissioner of Income-tax or any other officer of the Central Govemment of equivalent rank to perform the functions of the competent authority under this ChaPter. (2) The competent authorities shall perform their functions in respect of such persons or classes of Persons as the Central Govemment may, by order, direct.