Delegation of powers under Orissa GST Act: officers may exercise and receive delegated duties, with limits and an appellate bar. An officer of State tax may, subject to conditions and limitations imposed by the Commissioner, exercise powers and discharge duties under the Act and may perform functions of subordinate officers; the Commissioner may delegate his powers to subordinate officers subject to conditions and limitations, and an Appellate Authority is prohibited from exercising powers or duties of other State tax officers.