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    <title>Delegation of power by the Commissioner under section 122A of the WBGST Act,2017</title>
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    <description>Delegation of power under section 122A of the West Bengal Goods and Services Tax Act, 2017 is extended to specified State tax officers to impose penalty for contravention of a notified special procedure relating to registration of machines under section 148, and to seize and confiscate every machine not so registered. The amendment is inserted into the existing delegation order as a new serial entry and is stated to take effect from 1 October 2024.</description>
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      <description>Delegation of power under section 122A of the West Bengal Goods and Services Tax Act, 2017 is extended to specified State tax officers to impose penalty for contravention of a notified special procedure relating to registration of machines under section 148, and to seize and confiscate every machine not so registered. The amendment is inserted into the existing delegation order as a new serial entry and is stated to take effect from 1 October 2024.</description>
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