Powers of officers: officers may exercise and delegate tax administration powers subject to Commissioner-imposed limits. Section 5 provides that an officer of State tax may exercise powers and discharge duties under the Act subject to conditions and limitations imposed by ... Summary
Powers of officers: officers may exercise and delegate tax administration powers subject to Commissioner-imposed limits.
Section 5 provides that an officer of State tax may exercise powers and discharge duties under the Act subject to conditions and limitations imposed by the Commissioner; officers may act over subordinate officers; the Commissioner may delegate his powers to subordinates within specified conditions; and an Appellate Authority is prohibited from exercising powers or duties conferred on any other officer of State tax.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.