Lawgist5Powers of officers
(1) Subject to such conditions and limitations as the Commissioner may impose, an officer of the Union territory tax may exercise the powers and discharge the duties conferred or imposed on him under this Act.
(2) An officer of a Union territory tax may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of a Union territory tax who is subordinate to him.
(3) The Commissioner may, subject to such conditions and limitations as may be specified in this behalf by him, delegate his powers to any other officer subordinate to him.
(4) Notwithstanding anything contained in this section, an Appellate Authority shall not exercise the powers and discharge the duties conferred or imposed on any other officer of Union territory tax.
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- 1 Short title, extent and commencement
- 2 Definitions
- 3 Officers under this Act
- 4 Authorisation of officers
- 5 Powers of officers
- 6 Authorisation of officers of central tax as proper officer in certain circumstances
- 7 Levy and collection
- 8 Power to grant exemption from tax
- 9 Payment of tax
- 9A Utilisation of input tax credit
- 9B Order of utilisation of input tax credit
- 10 Transfer of input tax credit
- 11 Officers required to assist proper officers
- 12 Tax wrongfully collected and paid to Central Government or Union territory Government
- 13 Recovery of tax
- 14 Definitions
- 15 Constitution of Authority for Advance Ruling
- 16 Constitution of Appellate Authority for Advance Ruling
- 17 Migration of existing tax payers
- 18 Transitional arrangements for input tax credit
- 19 Transitional provisions relating to job work
- 20 Miscellaneous transitional provisions
- 21 Application of provisions of Central Goods and Services Tax Act
- 22 Power to make rules
- 23 General power to make regulations
- 24 Laying of rules, regulations and notifications
- 25 Power to issue instructions or directions
- 26 Removal of difficulties
