Section 4 - Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances

Section 4 - Authorization of State or Union Territory Tax Officers

This section explains that officers who are appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act can also serve as proper officers for the purposes of this Act. This authorization is granted without affecting the existing provisions of the Act. However, there may be specific exceptions and conditions that apply, which the Government will specify through notifications based on recommendations from the Council. Essentially, this means that these officers can perform duties under this Act, but there might be certain rules and limitations to their roles as defined by the Government.