Delegation of tax officer powers allows officers to exercise and delegate statutory duties subject to conditions and limitations. A State tax officer may, subject to conditions and limitations imposed by the Commissioner, exercise powers and discharge duties under the Act and may act for subordinate officers; the Commissioner may delegate his powers to subordinate officers subject to specified conditions; an Appellate Authority is precluded from exercising powers or duties conferred on other State tax officers.
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.
Delegation of tax officer powers allows officers to exercise and delegate statutory duties subject to conditions and limitations.
A State tax officer may, subject to conditions and limitations imposed by the Commissioner, exercise powers and discharge duties under the Act and may act for subordinate officers; the Commissioner may delegate his powers to subordinate officers subject to specified conditions; an Appellate Authority is precluded from exercising powers or duties conferred on other State tax officers.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
