Section 5
5(1) Subject to
- Such Conditions & 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.
5(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.
5(3) The commissioner may,
- Subject to such conditions AND limitations as may be specifed in this behalf by him,
- delegate his powers to any other officer who is subordinate to him.
5(4) Notwithstanding anything contained in this section,
- An appeliate authority shall not exercise the powers AND
- Discharge the duties
- conferred OR imposed on any other officer of central tax.
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