Power to issue instructions centralises administrative authority to ensure uniform tax implementation through binding directions. The Commissioner may, for purposes of uniformity in implementing the Act, issue orders, instructions or directions to State tax officers, and all such ... Summary
Power to issue instructions centralises administrative authority to ensure uniform tax implementation through binding directions.
The Commissioner may, for purposes of uniformity in implementing the Act, issue orders, instructions or directions to State tax officers, and all such officers and other persons employed in implementation shall observe and follow those orders, instructions or directions.
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