Jurisdiction of tax officers may be statewide or localized under the Act, governed by Commissioner orders and government appointments. 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.
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 may be statewide or localized under the Act, governed by Commissioner orders and government appointments.
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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