Section 5 Gujarat GST Act 2017
( Section 5 Gujarat GST Act 2017 explains Power of Officers and is covered in CHAPTER II ADMINISTRATION )
Power of Officers
5. (1) Subject to such conditions and limitations as the Commissioner may impose, an officer of State tax may exercise the powers and discharge the duties conferred or imposed on him under this Act.
(2) An officer of State tax may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of State 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 who is 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 State tax.
Gujarat GST Act 2017
Gujarat GST Rules 2017
Gujarat GST Notifications
Gujarat GST Rates Notifications
Gujarat GST Bill 2017
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