Section 4

Subject to the general direction and supervision of the

Director General, a senior officer of sales tax shall have and exercise all powers conferred on the Director General by or under this Act, other than those conferred under sections 7, 41, 42 and 105.

Any person, other than an officer of sales tax, may be appointed by, or employed with the concurrence of, the Director General for any duty or service relating to sales tax and such person shall be deemed to be an officer of sales tax for that duty or service.

The Director General may, by authorization in writing, confer on any officer of sales tax not being a senior officer of sales tax all or any of the powers of a senior officer of sales tax for a period not exceeding ninety days in respect of any one authorization.

Any officer of sales tax shall have the duties and powers to enforce and ensure due compliance with the provisions of this Act.