Powers of officers.
Section 5
GST
ADMINISTRATION
Union Territory Goods And Services Tax Act, 2017
Powers of officers.
5. (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 U
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