Appointed the "proper officers".

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..... rh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Naya Raipur, the 13th October 2017 NOTIFICATION No. 39/2017-State Tax No. F-10-81/2017/CT/V (143). - In exercise of the powe .....

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..... ed to as the "CGST Act"), who are authorized to be the proper officers for the purposes of section 54 or section 55 of the CGST Act (hereafter in this notification referred to as "the said officers") .....

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