THE GUJARAT GOODS AND SERVICES TAX ACT, 2017 Notification
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Body ORDER No. (GHN-94)/GST-2018/S.79(1)(1)-TH, Dated , 25th September, 2018.

In exercise of the powers conferred by clause (e) of sub-section (1) of section 79 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Government of Gujarat hereby authorizes the following officers mentioned in the entry in column (2) of the Table below to perform functions described in the corresponding entry at column (1) of the said Table subject to the condition that the functions hereby assigned shall be performed only within their jurisdiction unless specific jurisdiction is mentioned there against.

Table

Functions Assigned	Designation of Officer Authorized
(1)	(2)
1. Powers to recover the amount due from any person as if it were an arrear of land revenue in accordance with the provision under clause (e) of subsection (1) of section 79 on receipt of certificate received from proper officer except powers under Land Revenue Code.,- a) to sanction upset price b) to sanction the auction c) to sanction civil imprisonment under section 157.	1(a) Joint Commissioner where a certificate is prepared by Deputy Commissioner as a proper officer, (b) Deputy Commissioner where a certificate is prepared by Assistant Commissioner or, as the case may be, State Tax Officer, as a proper officer
2. Powers to sanction upset price of the movable or immovable property attached and to sanction the auction under land revenue code.	2 (a) Additional Commissioner where authorised officer is Joint Commissioner as per 1 above, (b) Joint Commissioner where authorised officer is Deputy Commissioner as per 1 above
3. Power to sanction of civil imprisonment under section 157 of Land Revenue Code.	3(a) Additional Commissioner in case he has sanctioned the process as per 2 above and, (b) Joint Commissioner in other cases.

By order and in the name of the Governor of Gujarat,

K H Pathak

Joint Secretary to Government.