Amendment status not verified — confirm the current text below against the official source.
Competent Authority.- (1) The Government shall, by notification, appoint an officer not below the rank of an Assistant Commissioner to be the Competent Authority for the purpose of this Act. 1[Provided that, where cases pertaining to any one financial establishment is spread over more than one district, the State Government may appoint one Competent Authority to handle all such cases.]1 1[(1A) The Government may by notification appoint any officer not below the rank of Assistant Commissioner to assist the Competent Authority, if he is of and above the rank of Deputy Commissioner in discharging his function under this Act and also to file affidavit on his behalf in the designated court.]1 (2) The Competent Authority shall within thirty days from the date of receipt of the order made under section 3, apply to the special Court for further order of attachment absolute. 1[Provided that, the Secretary to Government, Revenue Department, may on the request of the Competent Authority, extend this period by another 2[thirty days]2 in cases having valid reasons and based on the merits of the case.]1