Jurisdiction of tax officers: Commissioner holds statewide authority with delegation to local areas by order of the State. The Government may appoint additional officers; the Commissioner has statewide jurisdiction, Special and Additional Commissioners have jurisdiction over assigned functions statewide or within local areas as directed by the State Government, and other officers' jurisdiction is conditional and may be statewide or confined to local areas as specified by the Commissioner.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Jurisdiction of tax officers: Commissioner holds statewide authority with delegation to local areas by order of the State.
The Government may appoint additional officers; the Commissioner has statewide jurisdiction, Special and Additional Commissioners have jurisdiction over assigned functions statewide or within local areas as directed by the State Government, and other officers' jurisdiction is conditional and may be statewide or confined to local areas as specified by the Commissioner.
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