Delegation of tax administration: board may empower officers by notification, displacing other authorities for specified areas or classes. The provision empowered the Board to issue a notification in the Official Gazette authorising specified officers to perform defined functions for ... Summary
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Delegation of tax administration: board may empower officers by notification, displacing other authorities for specified areas or classes.
The provision empowered the Board to issue a notification in the Official Gazette authorising specified officers to perform defined functions for particular areas, classes of persons, or classes of income; upon such notification those functions ceased to be performed by the other authorities listed, thereby displacing their jurisdiction for the specified scope.
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