Section 5 - Powers and Delegation of Union Territory Tax Officers
This section outlines the powers and responsibilities of officers in charge of Union territory tax. Officers can exercise their powers and perform their duties as specified by the Commissioner, who may also set conditions and limitations on these powers. Additionally, an officer can take on the responsibilities and powers of another officer who is lower in rank. The Commissioner has the authority to delegate his powers to subordinate officers, but this delegation is subject to specified conditions. However, the section clarifies that an Appellate Authority does not have the power to perform the duties or exercise the powers of any other Union territory tax officer. Essentially, this section ensures a structured hierarchy and delegation of responsibilities within the Union territory tax system, maintaining clear boundaries between different roles and authorities.
Note: It is an AI generated summary for reference purpose only.
5. Powers of officers
(1) Subject to such conditions and limitations as the Commissioner may impose, an officer of the Union territory tax may exercise the powers and discharge the duties conferred or imposed on him under this Act.
(2) An officer of a Union territory tax may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of a Union territory 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 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 Union territory tax.
