Delegation of tax officer powers: officers may exercise subordinate functions subject to Commissioner's conditions, with appellate exclusion.

State tax officers may exercise powers and discharge duties under the Act subject to conditions and limitations prescribed by the Commissioner; an officer may exercise the powers of another subordinate officer; the Commissioner may delegate his powers to a subordinate officer subject to specified conditions and limitations; an Appellate Authority is prohibited from exercising powers or duties conferred on any other State tax officer.

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