# The Assam Goods and Services Tax Act, 2017, Section 5

- Act: The Assam Goods and Services Tax Act, 2017 (Act 28 of 2017)
- Source URL: https://indiacode.ecourtsindia.com/assam-goods-services-tax-act-2017/section/5/

## Text

(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) 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) 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 State tax. Authorisation of officers of central tax as proper officer in certain circumstances.

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