Section 4 outlines the process for appointing officers under the Act. The Board has the authority to appoint officers as it deems necessary, in addition to those already designated by the Government under Section 3. Furthermore, the Board can empower any officer, as specified in Section 3 clauses (a) to (h), to appoint officers of central tax below the rank of Assistant Commissioner. This delegation of authority is intended to aid in the administration of the Act, allowing for a flexible and efficient appointment process to ensure the Act's objectives are effectively met.
Note: It is an AI generated summary for reference purpose only.
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.
