Section 114 of Sikkim GST Act 2017
[ Section 114 of Sikkim GST Act 2017 explains Financial and administrative powers of State President and is covered in CHAPTER XVIII APPEALS AND REVISION]
Financial and administrative powers of State President
114. The State President shall exercise such financial and administrative powers over the State Bench and Area Benches of the Appellate Tribunal in a State, as may be prescribed:
Provided that the State President shall have the authority to delegate such of his financial and administrative powers as he may think fit to any other Member or any officer of the State Bench or Area Benches, subject to the condition that such Member or officer shall, while exercising such delegated powers, continue to act under the direction, control and supervision of the State President.