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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>Jurisdiction of tax officers may be statewide or localized under the Act, governed by Commissioner orders and government appointments.</h1> The Government may appoint persons as officers in addition to those under section 3; the Commissioner has statewide jurisdiction; the Special Commissioner and Additional Commissioner have statewide or directed local jurisdiction over assigned functions; other officers' jurisdiction is subject to specified conditions and to areas the Commissioner designates by order.

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