section 5
Powers of officers
The Rajasthan Value Added Tax Act, 2025Tax202551 sections
Statutory text
- (1) Subject to such conditions and limitations as the State Government or the Commissioner may impose, an officer of Commercial Tax Department may exercise the powers and discharge the duties conferred or imposed on him under this Act.
- (2) An officer of Commercial Tax Department may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of Commercial Tax Department who is subordinate to him.
- (3) The Commissioner may, subject to such conditions and limitations as may be prescribed in this behalf by him, delegate his powers to any other officer who is subordinate to him.
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