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          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.

          <h1>Appointment and jurisdiction of tax officers define state-wide or local-area coverage and Commissioner's supervisory scope.</h1> The Government may appoint persons as officers under the Act in addition to those notified. The Commissioner has jurisdiction over the whole State. The Special Commissioner and Additional Commissioner have jurisdiction over the whole State or, where directed by the State Government, over specified local areas for assigned functions. All other officers exercise jurisdiction as the Commissioner may by order specify, either statewide or limited to particular local areas, and subject to conditions that may be prescribed.

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