22. Delegation of power.-

22. Delegation of power.-

(1)     The Board may, by notification in the official Gazette and subject to such limitations or conditions, if any, as may be specified therein, empower by name and designation,

(a)     any  Additional  Commissioner  or  Addition  Director  General,  value  added  tax under of a Commissioner, Commissioner (Appeal) r Director General VAT under this Act or the Rules;

(b)     any Joint Commissioner or Director, VAT to exercise the powers of an Additional Commissioner     or                          Additional            Director     General,     VAT    or     Commissioner, Commissioner (Appeal) or Director General, VAT under this Act or the Rules;

(c)     any Deputy Commissioner, or Deputy Director, VAT to exercise the powers of a Joint Commissioner or Director, VAT or Additional Commissioner or Additional Director General, VAT under this Act or the Rules;

(d)     any Assistant Commissioner or Assistant Director, VAT to exercise the powers of

a Deputy Commissioner or Deputy Director, VAT under this Act or the Rules;

(e)     any other VAT Officer to exercise the powers of an Assistant Commissioner or

Assistant Director VAT under this Act or the Rules.

(2)     Commissioner  or  Director  General  may,  if  the  Board  does  not  direct  otherwise authorize   any  of  his  subordinate   officers   to  exercise   any  of  the  power  of  a Commissioner or a Director General under this Act or the Rules or of any other officer under this Act, in the whole or any specified area of his jurisdiction.

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