Delegation of tax powers: Commissioner may impose conditions and delegate duties to subordinate officers, with appellate exclusion.

Section 5 provides that State tax officers may, subject to conditions and limitations imposed by the Commissioner, exercise powers and discharge duties under the Act, including over subordinate officers; the Commissioner may delegate powers to subordinate officers subject to specified conditions; and an Appellate Authority is excluded from exercising powers or duties conferred on other State tax officers.

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