Jurisdiction of tax officers defined: Commissioner holds statewide authority; other officers' jurisdiction is conditioned and ordered. The State Government may appoint persons as officers under the Act. The Commissioner has statewide jurisdiction. The Special Commissioner and Additional Commissioner have jurisdiction statewide or over local areas as directed by the State Government for functions assigned to them. Other officers have jurisdiction subject to specified conditions and limited to the State or local areas designated by the Commissioner's order.
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.
Jurisdiction of tax officers defined: Commissioner holds statewide authority; other officers' jurisdiction is conditioned and ordered.
The State Government may appoint persons as officers under the Act. The Commissioner has statewide jurisdiction. The Special Commissioner and Additional Commissioner have jurisdiction statewide or over local areas as directed by the State Government for functions assigned to them. Other officers have jurisdiction subject to specified conditions and limited to the State or local areas designated by the Commissioner's order.
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