Section 66 in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
66. Value Added Tax Authorities.
(1)For the purposes of carrying out this Regulation, the Government shall appoint a person to be the Commissioner of Value Added Tax.(2)The Government may, to assist the Commissioner in the administration of this Regulation, appoint as many Special Commissioners of Value Added Tax, Value Added Tax Officers and such other persons with such designations as the Government thinks necessary (herein this Chapter referred to as "Value Added Tax Authority").(3)The Commissioner and the Value Added Tax Authorities shall exercise such powers as may be conferred, and perform such duties as may be required, by or under this Regulation.(4)The powers exercised by the Value Added Tax Authorities for the making of assessments of tax, the computation and imposition of penalties, the computation of interest due or owed, the computation of the entitlement and the amount of any refund, the determination of specific questions under section 84, the making of general rulings under section 85, and the conduct of audit or investigations shall, for the purposes of this Regulation, be the administrative functions.
