Delegation of tax officer powers permitted under specified conditions, with the Commissioner able to delegate but appellate authority excluded. State tax officers may exercise powers and perform duties under the Act subject to conditions and limitations imposed by the Commissioner; officers may act for subordinate officers; the Commissioner may delegate his powers to subordinates under specified conditions; an Appellate Authority is barred from exercising powers or duties conferred on 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 tax officer powers permitted under specified conditions, with the Commissioner able to delegate but appellate authority excluded.
State tax officers may exercise powers and perform duties under the Act subject to conditions and limitations imposed by the Commissioner; officers may act for subordinate officers; the Commissioner may delegate his powers to subordinates under specified conditions; an Appellate Authority is barred from exercising powers or duties conferred on any other State tax officer.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
