Section 5: Powers of officers

The Himachal Pradesh Goods and Services Tax Act, 2017State Act of Himachal Pradesh · Act 10 of 2017

(1) Subject to such conditions and limitations as the Commissioner may impose, an officer of State tax may exercise the powers and discharge the duties conferred or imposed on him under this Act.

(2) An officer of State tax may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of State 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 State tax.

Where this provision sits

Act	The Himachal Pradesh Goods and Services Tax Act, 2017
Section	5
Marginal note	Powers of officers
Jurisdiction	State of Himachal Pradesh
Status	In force as published by the source

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