Appointment of officers.

Section (1)

The Board may, in addition to the officers as may be notified by the Government under section 3, appoint such persons as it may think fit to be the officers under this Act.

Section (2)

Without prejudice to the provisions of sub-section (1), the Board may, by order, authorise any officer referred to in clauses (a) to (h) of section 3 to appoint officers of central tax below the rank of Assistant Commissioner of central tax for the administration of this Act.

AI Explanation

Appointment of Officers

The process of appointing officers under this Act is outlined by the Board. Besides the officers designated by the Government in section 3, the Board has the authority to appoint individuals it deems suitable for roles under this Act.

Section 1: Board's Authority: The Board holds the power to appoint officers, expanding beyond those specified by the Government in section 3. This provision allows for flexibility in selecting individuals to fulfill roles within the scope of this Act.

Section 2: Delegated Authority: In addition to the above, the Board is empowered to delegate authority through an order. This order may grant officers mentioned in clauses (a) to (h) of section 3 the ability to appoint central tax officers below the rank of Assistant Commissioner. This delegation is crucial for the efficient administration of the Act.

The Act provides a framework for the appointment of officers, granting both the Board and designated officers the necessary authority to ensure the effective implementation and administration of its provisions.