Provisions under Section 4 of the UTGST Act 2017 relating to “Authorisation of Officers”:
Section 4: Authorisation of Officers (CHAPTER II: ADMINISTRATION) [*1]
The Administrator may, by order, authorise any officer to appoint officers of Union territory tax below the rank of Assistant Commissioner of Union territory tax for the administration 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 4 vide Notification 1/2017.