Section 5 Himachal Pradesh  GST Act 2017 : Powers of officers

By | August 18, 2017
(Last Updated On: August 18, 2017)

Section 5 Himachal Pradesh  GST Act 2017

( Section 5 Himachal Pradesh  GST Act 2017  explains Powers of officers and is covered in CHAPTER-II

ADMINISTRATION  )

Powers 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 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.


Himachal Pradesh  GST Act 2017

Himachal Pradesh GST Rules 2017

Himachal Pradesh  GST Notifications

Himachal Pradesh  GST Rate Notifications

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