Commissioner's power to issue instructions ensures uniform implementation of the Act, binding state tax officers and personnel to comply. The Commissioner may issue orders, instructions or directions to State tax officers to secure uniformity in implementation of the Act; all such officers and other personnel charged with implementing the Act must observe and follow those orders, instructions or directions, which are administratively binding.
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.
Commissioner's power to issue instructions ensures uniform implementation of the Act, binding state tax officers and personnel to comply.
The Commissioner may issue orders, instructions or directions to State tax officers to secure uniformity in implementation of the Act; all such officers and other personnel charged with implementing the Act must observe and follow those orders, instructions or directions, which are administratively binding.
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