Section 4 UTGST Act 2017
[ Section 4 UTGST Act 2017 Comes into force w.e.f 22.06.2017 as per Notification No. 1/2017–UNION TERRITORY TAX Dated 21.06.2017 ]
Section 4 UTGST Act 2017 explains Authorisation of officers and is covered in CHAPTER II ADMINISTRATION
(Note UTGST Act 2017 also known as THE UNION TERRITORY GOODS AND SERVICES TAX ACT 2017 received the assent of the President of India on the 12th April 2017 . UTGST Act 2017 is an act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and for matters connected therewith or incidental thereto.)
Authorisation of officers.
4. The Administrator may, by order, authorise any officer to appoint officers of Union territory tax below the rank of Assistant Commissioner of Union territory tax for the administration of this Act.
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