Section 167 of Sikkim GST Act 2017
[ Section 167 of Sikkim GST Act 2017 explains Delegation of powers and is covered in CHAPTER XXI MISCELLANEOUS]
Delegation of powers
167. The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any authority or officer under this Act may be exercisable also by another authority or officer as may be specified in such notification.