(1) The Board shall, under the provisions of this Act, carry out all the functions, including the policy making functions, and discharge all the duties and exercise all the powers of the VAT Authority.

(2) The VAT officials being under the control, surveillance and supervision of the Board, shall discharge one or more of the responsibilities, perform duties, exercise powers and perform functions as described below, namely:-

(a) tax collection and activities relating to keeping accounts thereof;

(b) application of the provisions of this Act and the rules made thereunder and administrative functions; and

(c) any other function or duties and responsibilities assigned to them by the Board to carry out the purposes of this Act.

(3) Subject to such limitations and conditions as may be determined by the Board‚ by a general or special order, the VAT officers shall, under the provisions of this Act or the rules made thereunder, perform all-

(a) such functions, discharge such responsibilities and duties, and exercise such powers as may be bestowed upon them; and an official junior in rank and status shall perform all such functions, discharge all such responsibilities and duties, and exercise all such powers as may be given by an officer senior in rank and status to such official; and

(b) such functions, discharge such responsibilities and duties, and exercise such powers through an arrangement whereunder a senior officer may perform all the duties and responsibilities of a junior officer.