Assignment of Powers and Duties to Officers of State Tax as "Proper Officer" under the OGST Act' 2017

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....uot;Proper Officer" under the OGST Act' 2017 1. The State Government of Odisha, in exercise of its power under Section 3 of the OGST Act' 2017, have appointed, vide Finance Department Notification No. 19493 Dated 24.06.2017, the following classes of officer for the purposes of this Act, namely; - (a) Commissioner of State Tax (b) Special Commissioner of State Tax (c) Additional Co....

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....respondingly in Column (3) of the said table, as 'Proper Officer'. Sl. No. Description of Powers and Duties as mentioned under Designation of the Officer of State Tax 1 2 3 1) Sub-section (1) of Section 64 Deputy Commissioner of State Tax or Assistant Commissioner of State Tax in charge of a Circle (with previous permission of Joint Commissioner of State Tax in charge of Territori....

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....n Section 5(2) of the Act, an officer of State Tax higher in rank than the officer mentioned under Column (3) of the table above can also exercise the powers and discharge the duties mentioned correspondingly under Column (2) of the Table above as Proper Officer or otherwise, within his/her respective jurisdiction. 5. However, as per the provision contained in Section 5(4) of the Act, an Appellat....