S.L. 473.1 Art. 3Designation of competent authority for eco- contribution on products. Cap. 517.

(1) The Commissioner for Tax and Customs, as established in accordance with the Commissioner for Tax and Customs Act, hereinafter referred to as the "Commissioner", is hereby designated as the competent authority in accordance with the Act, for the purposes of the eco-contribution payable on products described in the First Schedule of the Act.

(2) In the exercise of such functions:

(a) the Commissioner may delegate to any public officer any of the rights, duties, powers and other functions vested in him, conferred to him or imposed upon him by the Act or in virtue of any regulations made thereunder; and

(b) the Commissioner may delegate to any such person such of the rights, duties, powers and other functions vested in him, conferred to him or imposed upon him by the Act or in virtue of any regulations made thereunder as the Minister responsible for waste management may direct in writing:

Provided that the Commissioner may not delegate those rights, duties, powers and other functions vested in him if such person is not considered by the Commissioner as a fit and proper person to exercise those rights, duties, powers and other functions.