Officer powers: delegation and subordinate exercise permitted under Commissioner-imposed limits in Union territory tax administration; Appellate Authority excluded. Officers of Union territory tax may exercise the powers and discharge duties conferred on them, subject to conditions and limitations imposed by the Commissioner; they may exercise powers over subordinate officers; the Commissioner may delegate his powers to subordinates subject to specified conditions; an Appellate Authority is prohibited from exercising powers or duties conferred on any other officer of Union territory tax.