Section 4 of UTGST Act, 2017 - Authorisation of Officers
Section 4 of the Union Territory Goods and Services Tax Act, 2017 governs the Administrator's power to authorise another officer to appoint Union territory tax officers below a specified rank. It is part of Chapter II, which deals with the administration of Union territory GST.
Text of Section 4 - Authorisation of officers
The Administrator may, by order, authorise any officer to appoint officers of Union territory tax below the rank of Assistant Commissioner of Union territory tax for the administration of this Act.
Source: Union Territory Goods and Services Tax Act, 2017 (Act 14 of 2017), India Code.
Meaning and scope of Section 4
The provision creates a mechanism for delegating a specific appointment function. Instead of requiring the Administrator to make every appointment personally, it permits an officer authorised by the Administrator to appoint certain lower-ranking Union territory tax officers for administration of the Act.
Who may grant authorisation?
The Administrator may grant the authorisation. Under Section 2(6), the term "Government" refers to the Administrator or an authority or officer authorised by the Central Government to act as Administrator. Section 4 itself expressly vests the power in the Administrator.
How must authorisation be made?
The Administrator may authorise an officer by order. The authority to appoint under Section 4 therefore depends on the relevant order and its terms. Section 4 does not, by itself, identify a particular officer as the authorised appointing authority.
Which officers may be appointed?
The delegated appointment power is restricted to officers of Union territory tax below the rank of Assistant Commissioner of Union territory tax. Section 4 does not confer on the authorised officer a power to appoint an Assistant Commissioner or officers of a higher rank.
Purpose of the appointment
The appointments must be for administration of the UTGST Act. The provision concerns appointment authority; it should not be confused with a general delegation of every statutory power exercisable by tax officers.
Relationship with Sections 3, 5 and 6
- Section 3 - Officers under this Act: empowers the Administrator, by notification, to appoint Commissioners and other classes of officers, and contains a deeming provision for officers appointed under the existing law.
- Section 5 - Powers of officers: regulates the exercise of statutory powers and duties by Union territory tax officers, including specified powers relating to subordinate officers and delegation by the Commissioner.
- Section 6 - Central tax officers: addresses authorisation of central tax officers as proper officers under the UTGST framework, subject to prescribed conditions.
Practical implications
When checking the legal authority behind an appointment, it is important to distinguish the Administrator's order under Section 4 from a notification under Section 3 and from the assignment or exercise of functions under Sections 5 and 6. The relevant appointment order, officer rank, jurisdiction and applicable notifications should be examined in the particular case.