ADMINISTRATION
3. Officers under this Act.
The Administrator may, by notification, appoint Commissioners and such other
class of officers as may be required for carrying out the purposes of this Act and such
officers shall be deemed to be proper officers for such purposes as may be specified therein:
Provided that the officers appointed under the existing law shall be deemed to be the
officers appointed under the provisions of this Act.
4. Authorisation of officers.
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.
5. Powers of officers
(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.
6. Authorisation of officers of central tax as proper officer in certain circumstances
(1) Without prejudice to the provisions of this Act, the officers appointed under the
Central Goods and Services Tax Act are authorised to be the proper officers for the purposes
of this Act, subject to such conditions as the Government shall, on the recommendations of
the Council, by notification, specify.
(2) Subject to the conditions specified in the notification issued under sub-section (1),—
(a) where any proper officer issues an order under this Act, he shall also issue
an order under the Central Goods and Services Tax Act, as authorised by the said Act
under intimation to the jurisdictional officer of central tax;
(b) where a proper officer under the Central Goods and Services Tax Act has
initiated any proceedings on a subject matter, no proceedings shall be initiated by the
proper officer under this Act on the same subject matter.
(3) Any proceedings for rectification, appeal and revision, wherever applicable, of
any order passed by an officer appointed under this Act, shall not lie before an officer
appointed under the Central Goods and Services Tax Act.
