Powers of tax officers: delegation to subordinates and Commissioner-led delegation permitted, appellate authority excluded.

Section 5 authorises officers of central tax to exercise and discharge powers and duties conferred by the Act subject to conditions and limitations imposed by the Board, permits officers to act for subordinate officers, allows the Commissioner to delegate powers to subordinate officers within specified limits, and excludes an Appellate Authority from exercising the powers or duties of other central tax officers.

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