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Section 5

“the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017)Union territory Regulations of Delhi · 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 Officers under this Act.

Appointment ofOfficers.

Powers of officers.

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 who is 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 Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017)
Section5
JurisdictionUnion territory of Delhi
StatusIn force as published by the source

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