Powers of officers.

1. (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. (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. (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. (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. 6. uthorisation of officers of central tax as proper officer in certain circumstances.—(1) Without prejudice to the provisions of this Act, the officers appointed under the Central Goods and Services Tax Act, 2017, (12 of 2017) are authorised to be the proper officers for the purposes of this Act, subject to such conditions as the Government shall, on the recommendations of the Council, by notification, specify.
5. (2) Subject to the conditions specified in the notification issued under sub-section (1),—
   • (a) where any proper officer issues an order under this Act, he shall also issue an order under the Central Goods and Services Tax Act, 2017, (No. 12 of 2017) as authorised by the said Act under intimation to the jurisdictional officer of central tax;
   • (b) where a proper officer under the Central Goods and Services Tax Act, 2017, (No. 12

of 2017) has initiated any proceedings on a subject matter, no proceedings shall be

initiated by the proper officer under this Act on the same subject matter.

1. (3) Any proceedings for rectification, appeal and revision, wherever applicable, of any order passed by an officer appointed under this Act, shall not lie before an officer appointed under

the Central Goods and Services Tax Act, 2017, (No. 12 of 2017).

CHAPTER-III LEVY AND COLLECTION OF TAX