Section 5 Kerela GST Ordinance 2017 Archives - Tax Heal https://www.taxheal.com/tag/section-5-kerela-gst-ordinance-2017 Complete Guide for Income Tax and GST in India Wed, 20 Sep 2017 11:09:19 +0000 en-US hourly 1 https://wordpress.org/?v=7.1 Section 5 Kerela GST Ordinance 2017 : Powers of officers https://www.taxheal.com/section-5-kerela-gst-ordinance-2017.html https://www.taxheal.com/section-5-kerela-gst-ordinance-2017.html#respond Wed, 20 Sep 2017 11:09:19 +0000 http://taxheal.com/?p=46501 Section 5 Kerela GST Ordinance 2017 [ Section 5 Kerela 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… Read More »

]]> Section 5 Kerela GST Ordinance 2017

[ Section 5 Kerela 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.

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