5 Powers of officers-UTGST Bill 2017

By | April 14, 2017
(Last Updated On: April 14, 2017)

THE UNION TERRITORY GOODS AND SERVICES TAX BILL, 2017

Powers of officers.

5. (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. Pingback: UTGST Bill 2017 Chapter Wise - Section wise - Tax Heal

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