Powers of tax officers: delegation and subordinate exercise permitted, subject to conditions and limitations by the Commissioner. Powers of officers vest State tax officers to exercise and discharge duties under the Act, subject to conditions and limitations the Commissioner may impose; officers may act for subordinates and the Commissioner may delegate powers to subordinates within specified constraints; an Appellate Authority is precluded from exercising powers or duties of 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.
Powers of tax officers: delegation and subordinate exercise permitted, subject to conditions and limitations by the Commissioner.
Powers of officers vest State tax officers to exercise and discharge duties under the Act, subject to conditions and limitations the Commissioner may impose; officers may act for subordinates and the Commissioner may delegate powers to subordinates within specified constraints; an Appellate Authority is precluded from exercising powers or duties of other State tax officers.
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