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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>Delegation of administrative powers allows subordinate officers to exercise duties subject to commissioner-imposed conditions and appellate limits.</h1> An officer of State tax may, subject to conditions and limitations imposed by the Commissioner, exercise his statutory powers and duties and may exercise powers and duties of any subordinate officer; the Commissioner may delegate his powers to subordinate officers under specified conditions; an Appellate Authority is precluded from exercising the powers or duties of any other State tax officer.

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