Section 3. Regulating Authorities
(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.
Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.
Cases citing this section
No order or office report we hold cites this section yet.
Source: Order and office-report PDFs whose text cites the section, read by rule (document_citations); each case through its orders and office reports that carry the PDF