Chapter II - Administration
Section 4
Section 4: Authorisation of officers
Section 4 lets the Administrator, by order, authorise any officer to appoint officers of Union territory tax below the rank of Assistant Commissioner for administering the UTGST Act.
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Need advice on Section 4?
This article is for general information. Refer to the Union Territory Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
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.
Introduction
Section 3 covers appointments by the Administrator. Section 4 allows appointments of junior officers to be delegated.
Key takeaways
Delegated appointing power
The Administrator may authorise any officer to appoint Union territory tax officers.
Below Assistant Commissioner only
The delegated power covers officers below the rank of Assistant Commissioner of Union territory tax.
By order
The authorisation is made by order of the Administrator.
How the delegation works
Appointments at Assistant Commissioner rank and above remain with the Administrator under Section 3. Section 4 allows junior appointments to be made by an authorised officer.
Practical checklist
Do
- Where a junior officer's appointment is questioned, check the Administrator's order authorising the appointing officer.
Frequently asked questions
Can the Commissioner appoint Assistant Commissioners under Section 4?
No. Section 4 covers only appointments below the rank of Assistant Commissioner of Union territory tax.
Need help applying this provision to your situation?
Contact BizeneedLast updated 11 October 2026