Delegation of administrative powers allows subordinate officers to exercise duties subject to commissioner-imposed conditions and appellate limits. 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.
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 administrative powers allows subordinate officers to exercise duties subject to commissioner-imposed conditions and appellate limits.
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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