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    <title>Powers of officers.</title>
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    <description>Power under the Union Territory Goods and Services Tax Act, 2017 is allocated among officers subject to control by the Commissioner. An officer of Union territory tax may exercise powers and discharge duties conferred or imposed on him under the Act, and may also exercise the powers and duties conferred or imposed on any subordinate officer. The Commissioner may delegate his powers to any subordinate officer subject to specified conditions and limitations. The Appellate Authority is excluded from exercising the powers and duties conferred or imposed on any other officer of Union territory tax.</description>
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      <description>Power under the Union Territory Goods and Services Tax Act, 2017 is allocated among officers subject to control by the Commissioner. An officer of Union territory tax may exercise powers and discharge duties conferred or imposed on him under the Act, and may also exercise the powers and duties conferred or imposed on any subordinate officer. The Commissioner may delegate his powers to any subordinate officer subject to specified conditions and limitations. The Appellate Authority is excluded from exercising the powers and duties conferred or imposed on any other officer of Union territory tax.</description>
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