Amendment status not verified — confirm the current text below against the official source.
(1) The State Government, may for carrying out the purposes of this Act, appoint a person of the rank of Commissioner of Taxes or empower, by notification in the Official Gazette, any official to discharge the functions of such authority. (2) The Commissioner of Taxes or any official empowered by notification in the Official Gazette may subject to such restrictions and conditions as may be prescribed, by notification in the official gazette, delegate any or all of his powers under this Act to any official appointed under Section 3 of the Meghalaya Good and Services Tax Act, 2017, not below the rank of Inspector of Taxes and any such official shall thereupon exercise the said powers.