(1) Subject to such conditions and limitations as the Commissioner may impose,
an officer of the Union territory tax may exercise the powers and discharge the duties
conferred or imposed on him under this Act.
(2) An officer of a Union territory tax may exercise the powers and discharge the
duties conferred or imposed under this Act on any other officer of a Union territory tax who
is subordinate to him.
(3) The Commissioner may, subject to such conditions and limitations as may be
specified in this behalf by him, delegate his powers to any other officer subordinate to him.
(4) Notwithstanding anything contained in this section, an Appellate Authority shall
not exercise the powers and discharge the duties conferred or imposed on any other officer
of Union territory tax.