Amendment status not verified — confirm the current text below against the official source.
18 CHAPTER II . ADMINISTRA'l‘ION The Government shall, by notification, specify the following classes ofofliceis for the purposes ofthis Act, namely:— (a) (b) (C) (d) (e) (f) (8) Commissioner ofState tax. Special Commissioners ofState tax, Additional Commissibners ofState tax, 1 Joint Commissioners ofState tax, Deputy Commissioners ofState tax. Assistant Commissioners of State tax, and any othet class ofofficers as it may deem fit: Provided that. the officers appointed under the Manipur Value Added Tax Act, 2004 shall be deemed to be the officers appointed under the provisions ofthis Act. (1) (2) (l) (2) "Ihe Governmentmay, in addition to the oflicers as may be notified under section 3, appoint such persons as it may think fit to be the officers underthis Act. ‘ The Commissioner shall‘ have jurisdiction over the whole of the. State, the Special Commissioner 11nd an Additional Commissioner in respect ofall or any ofthe functions assigned to them. shall have jurisdiction over the whole ofthe State orwhere the State Government so directs, over any local area thereof, and all other officers shall, subject to such cbnditions as may be specified, havejurisdiction over thewhole ofthe State or oversuch local areas as the Commissioner may, by order, specify. Subject to such conditions and limitations as the Commissioner may impose, an 01110:: of State tax may exercise the powers and discharge the duties oonhred or imposed on' him under this Act "An officer of State tax may exercise the panels ad disdiarge the duties conferred or imposed under this Act on any other officer of State tax who ism to him. Oflicers _under this Act. Appointment ofofficers. Panasofoficers. (3) (4) (1) (2) '(3) 19 The Commissioner may, subject to such conditions and limitations as may be specified in this behalfby him, delegate his powers to any other officer subordinate to Notwithstanding anything contained in this section. an Appel1ate Authority. shall not exercise the powers and discharge the duties conferred or imposed 011 any other oflicer of State tax. Without prejudice to the provisions of this Act. the officers appointed under the Central Goods and Services Tax Act are authorised to be’the proper oflicers for the purposes of this Act, subject to such conditions as the Government shall, on the recommendations of the Council, by notification, specify. Subject to the conditions specified in the notification issued under sub-section (1),— (a) whereanypmperoficerismesanorderunderthis ActheshallaisoissueanorderundertheCentral Goods'andServicesTaxAchasauthoxised'byflie said Act under intimation to the jurisdictional officerofcentraltax; (b) where a proper officerunderthe CentralGoods and Seryices Tax Act has initiated any proceedings on a subject matter, no proceedings shall be initiated by the proper oflicer under this Act on the same subject matter. Any proceedings for rectification, appeal and revision, wherever applicable, of any order passed by an officer appointed under this Act, shall not lie before an oflicet appointed under the Central Goods and Services Tax Act. Authorisationof oflieersofcentnlmxas 9 properofiicerincertain circumstances.