Authorisation of central tax officers as proper officers enables cross-issuance of orders and prevents duplicate proceedings.

Authorisation of Central tax officers as proper officers is permitted subject to notification specifying conditions; officers authorised under the Central Act may act as proper officers for the State Act and, where conditions apply, must issue corresponding orders under both Acts with intimation to the jurisdictional central officer, while State officers must not initiate proceedings if central officers have already done so. Proceedings for rectification, appeal or revision against orders passed by officers under the State Act shall not lie before officers appointed under the Central Act.

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