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Section 3: Designated Authority

The Goa (Recovery of Arrears of Tax, Interest, Penalty, Other Dues through Settlement) Act, 2023State Act of Goa · Act 34 of 2023

(1) For carrying out the purposes of this Act, the authorities referred to in section 13 of the Goa Value Added Tax Act, 2005 (Act 9 of 2005), or such other authority as the Commissioner may, by order made in that behalf nominate, shall be the Designated Authority and such authority shall have jurisdiction over such area or areas, as may be specified by the Commissioner:

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Provided that, the Commissioner may by an order assign or re-assign any application made under sub-section (1) of section 5 from one Designated Authority to other Designated Authority irrespective of his jurisdiction, for administrative convenience.

(2) The Commissioner may, by order published in the Official Gazette and subject to such conditions and limitations as may be specified in this behalf by him, delegate his powers to any officer subordinate to him.

Where this provision sits

ActThe Goa (Recovery of Arrears of Tax, Interest, Penalty, Other Dues through Settlement) Act, 2023
Section3
Marginal noteDesignated Authority
JurisdictionState of Goa
StatusIn force as published by the source

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