JKNP & ASSOCIATES

CHAPTER II

ADMINISTRATION

3.Officers under this Act.

The Government shall, by notification, appoint the following classes of officers for

the purposes of this Act, namely:––

(a) Principal Chief Commissioners of Central Tax or Principal Directors General of

Central Tax,

(b) Chief Commissioners of Central Tax or Directors General of Central Tax,

(c) Principal Commissioners of Central Tax or Principal Additional Directors

General of Central Tax,

(d) Commissioners of Central Tax or Additional Directors General of Central Tax,

(e) Additional Commissioners of Central Tax or Additional Directors of

Central Tax,

(f) Joint Commissioners of Central Tax or Joint Directors of Central Tax,

(g) Deputy Commissioners of Central Tax or Deputy Directors of Central Tax,

(h) Assistant Commissioners of Central Tax or Assistant Directors of

Central Tax, and

(i) any other class of officers as it may deem fit:

Provided that the officers appointed under the Central Excise Act, 1944 shall be deemed

to be the officers appointed under the provisions of this Act.

4.Appointment of officers.

(1) The Board may, in addition to the officers as may be notified by the Government

under section 3, appoint such persons as it may think fit to be the officers under this Act.

(2) Without prejudice to the provisions of sub-section (1), the Board may, by

order, authorise any officer referred to in clauses (a) to (h) of section 3 to appoint officers of

central tax below the rank of Assistant Commissioner of central tax for the administration of

this Act.

5.  Powers of officers.

(1) Subject to such conditions and limitations as the Board may impose, an officer of

central tax may exercise the powers and discharge the duties conferred or imposed on him

under this Act.

(2) An officer of central tax may exercise the powers and discharge the duties conferred

or imposed under this Act on any other officer of central tax who is subordinate to him.

(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 who is subordinate

to him.

(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 central tax.

6.  Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.

(1) Without prejudice to the provisions of this Act, the officers appointed under

the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act

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.

(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 State Goods and Services Tax Act or the Union Territory Goods and

Services Tax Act, as authorised by the State Goods and Services Tax Act or the Union

Territory Goods and Services Tax Act, as the case may be, under intimation to the

jurisdictional officer of State tax or Union territory tax;

(b) where a proper officer under the State Goods and Services Tax Act or the

Union Territory Goods and Services Tax Act 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.

(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 State Goods and Services Tax Act or the Union Territory Goods and Services Tax

Act.

1 of 1944.