Section 69 in Arunachal Pradesh Goods Tax Act, 2005
69. Delegation of Commissioner's powers.
(1)Subject to such restrictions and conditions as may be prescribed, the Commissioner may delegate any of his powers under this Act to any Goods Tax authorities, except the power conferred by this section.(2)Where the Commissioner delegates his powers under Chapter X, the delegation shall be in writing and the delegates shall carry and produce on demand evidence in the prescribed form of the delegation of these powers when exercising the powers.(3)Supervision of delegate. Where the Commissioner has delegated a power to a person, the Commissioner may supervise, review and rectify any decision made or action taken by the person.Explanation. - The exercise of this power of supervision, review or rectification may not lead to the issue of an assessment or re-assessment after the expiry of the time referred to in section 36.(4)Objections to decisions of the superior authorities. Notwithstanding any law or doctrine to the contrary, the power delegated by the Commissioner to a person to determine an objection under section 75 may be exercised by that person, even though the person determining the objection is lower in rank than the person whose decision is under objection.
