Proper officer allocation under GST assigns jurisdictional functions across tax ranks for enforcement, adjudication, recovery, and related powers. Allocation of functions under the Uttarakhand Goods and Services Tax Act, 2017 distributes specified statutory powers among designated proper officers. The order is issued under section 5 and the definition of proper officer, and requires that the listed functions be performed only within the respective jurisdiction of the officer to whom they are assigned unless otherwise specified. The schedule allocates enforcement, investigation, adjudication, recovery, refund and related functions among officers of different ranks.