Provisions under Section 3 of the UTGST Act 2017 relating to “Officers under this Act”:
Section 3: Officers under this Act (CHAPTER II: ADMINISTRATION) [*1]
The Administrator may, by notification, appoint Commissioners and such other class of officers as may be required for carrying out the purposes of this Act and such officers shall be deemed to be proper officers for such purposes as may be specified therein:
Provided that the officers appointed under the existing law shall be deemed to be the officers appointed under the provisions of this Act.
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Notes (History of Amendments in Bare Text):
1. UTGST Act 2017 notified vide GOI Notification dated 12/04/2017. CBEC notified 22/06/2017 as commencement date of Section 3 vide Notification 1/2017.