Section 6.(1). 1

{
    "act_title": "THE ASSAM GOODS AND SERVICES TAX ACT, 2017",
    "act_slug": "assam-goods-and-services-tax-act-2017",
    "section_label": "Section",
    "section": {
        "number": "6",
        "title": "Section 6.(1). 1",
        "chapter": null,
        "content": "Without prejudice to the provisions of this Act, the officers \nappointed under the Central Goods and Services Tax Act are \nauthorised to be the proper officers for the purposes of this Act, \nsubject to such conditions as the Government  shall, on the \nrecommendations of the Council, by notification, specify. \n(2) Subject to the conditions specified in the notification issued under \nsub-section (1),- \n(a) where any proper officer issues an order under this Act, he shall \nalso issue an order under the Central Goods and Services Tax Act, as \nauthorised by the said Act under intimation to the jurisdictional \nofficer of central tax; \n(b) where a proper officer under the Central Goods and Services Tax \nAct has initiated any proceedings on a subject matter, no proceedings \nshall be initiated by the proper officer under this Act on the same \nsubject matter. \n(3) Any proceedings for rectification, appeal and revision, wherever \napplicable, of any order passed by an officer appointed under this \nAct, shall not lie before an officer appointed under the Central Goods \nand Services Tax Act.",
        "footnote": "",
        "is_definition": false,
        "sort_order": 70
    },
    "prev_section": "5",
    "next_section": "9"
}