In exercise of the powers conferred by sub-sections (1) and (3) of section 5 read with clause (91) of section 2 and section 167 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as the "said Act") and in supersession of the order No. D.C. (A & R)-2/GST/PWR/ Sections/2017-18/ADM-8, dated the 10th October 2017, published in the Maharashtra Government Gazette, Extra-ordinary, Part-II, No. 91, dated the 11th October 2017 as amended from time to time, except as respects things done or omitted to be done before such supersession, the Commissioner of State Tax, Maharashtra State, is hereby pleased to delegate and assign to the authorities holding any of the posts, mentioned in column (2) of the Schedule appended hereto, the functions and perform the duties as the proper officers in relation to the sub-sections (1), (2), (4), (5), proviso to sub-section (7), (11) and (12) of section 67 of the said Act and rules made there under, for the period during which any such authority continue to hold such post :-
Schedule
(2)
(3)
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2. The powers and duties delegated under this order shall be exercised subject to such conditions and restrictions as the Commissioner may impose from the time to time.
RAJEEV KUMAR MITAL,
Commissioner of State Tax,
Maharashtra State, Mumbai.