Section 5 West Bengal GST Ordinance 2017 : Powers of officers

By | July 5, 2017
(Last Updated On: July 5, 2017)

Section 5 West Bengal GST Ordinance 2017

[ Section 5 West Bengal GST Ordinance 2017 explains Powers of officers and is covered in Chapter II Administration ]

Powers of officers

5. (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 Ordinance.

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

 

 


Read Complete West Bengal GST Act 2017

West Bengal GST Ordinance 2017

West Bengal GST Notifications

West Bengal GST Rate Notifications

West Bengal GST Circulars

Related Topic on GST

TopicClick Link
GST Acts Central GST Act and States GST Acts
  
GST RulesGST Rules
 
GST RatesGST Rates
  
GST NotificationsGST Act Notifications
 
GST CircularsCentral Tax Circulars / Orders
 
GST Press ReleaseGST Press Release
 
GST BooksBest Books on GST in India
 
GST CommentaryTopic wise Commentary on GST Act of India
 
GST You Tube ChannelTaxHeal You Tube Channel
 
GST Online CourseJoin GST online Course
 
GST History GST History and Background Material

 

Leave a Reply

Your email address will not be published. Required fields are marked *