Section 5 of Sikkim GST Act 2017 : Powers of officers
Section 5 of Sikkim GST Act 2017 [ Section 5 of Sikkim GST Act 2017 explains Powers of officers and is covered in CHAPTER II ADMINISTRATION ] [ Enforced with effect from 22-6-2017. ] 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… Read More »