Powers of officers.

Secrion 5(1)

Subject to such conditions and limitations as the Board may impose, an officer of central tax may exercise the powers and discharge the duties conferred or imposed on him under this Act.

Secrion 5(2)

An officer of central tax may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of central tax who is subordinate to him.

Secrion 5(3)

The Commissioner may, subject to such conditions and limitations as may be specified in this behalf by him, delegate his powers to any other officer who is subordinate to him.

Secrion 5(4)

Notwithstanding anything contained in this section, an Appellate Authority shall not exercise the powers and discharge the duties conferred or imposed on any other officer of central tax.

AI Explanation

Powers of Officers in Simple Terms

1.Powers and Duties of Central Tax Officers: Officers of central tax have specific powers and duties under the law. These powers and duties are given to them by the Board, which can set certain conditions and limitations. This means that officers must follow the rules set by the Board while carrying out their duties.

2.Delegating Powers to Subordinate Officers: A central tax officer can also share their powers and duties with another officer who is subordinate to them. In simpler terms, a higher-ranking officer can let a lower-ranking officer do certain tasks on their behalf. This helps in managing the workload efficiently.

3.Commissioner's Delegation of Powers: The Commissioner, who is a senior official, can pass on his powers to another officer under certain conditions and limitations. This is like giving someone else the authority to act on his behalf. Again, there are rules in place to ensure that this delegation is done responsibly.

4.Limits on Appellate Authority: However, there's an exception. Even though officers have the authority to delegate powers, the Appellate Authority, a specific type of officer, cannot pass on their powers and duties to others. They must personally handle the responsibilities assigned to them.

In summary, officers in the central tax department have powers and duties that they can use or share, but there are rules in place to make sure everything is done properly.