Clause 5
Responsibility of Comptroller and delegation of powers
of Goods And Services Tax Bill
BillNot in forceProvision 21 of 92
Clause 5
(1)
The Comptroller shall be responsible generally for the carrying out of the provisions of this Act and for the collection of tax and shall pay all amounts collected in respect thereof into the Consolidated Fund.
(2)
The Comptroller may, subject to such conditions or restrictions as he thinks fit, delegate to any public officer or person employed in the administration of this Act all or any of the powers, functions and duties vested in him by this Act.