In exercise of the powers conferred by sub-sections (1) and (3) of section 5 read with clause (91) of section 2 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as the " said Act "), the Commissioner of State Tax, Maharashtra State, hereby with effect from the 1st July 2017,-
(a) pleased to delegate the powers and duties conferred or imposed upon the Commissioner to all the Assistant Commissioners of State Tax, for carrying out the functions under various sections of the said Act given in column (2) of the Schedule appended hereto ;
(b) pleased to assign to all the Assistant Commissioners of State Tax, the functions and perform the duties as the proper officers in relation to various sections under the said Act, given in column (2) of the said Schedule :
Schedule
2. The powers and duties assigned or delegated by or under this order shall be exercised within their jurisdiction subject to such conditions and restrictions as the Commissioner may impose from time to time.
PARAAG JAIIN NAINUTIA,
Commissioner of State Tax,
Maharashtra State, Mumbai.