Delegation of tax administration powers allows subordinate officers to exercise duties when authorized, with limits and appellate exclusion. An officer of State tax may, subject to conditions and limitations set by the Commissioner, exercise powers and discharge duties conferred by the Act on himself or on subordinate officers; the Commissioner may delegate his powers to subordinates subject to conditions, but an Appellate Authority is excluded from exercising powers or duties conferred on 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.
Delegation of tax administration powers allows subordinate officers to exercise duties when authorized, with limits and appellate exclusion.
An officer of State tax may, subject to conditions and limitations set by the Commissioner, exercise powers and discharge duties conferred by the Act on himself or on subordinate officers; the Commissioner may delegate his powers to subordinates subject to conditions, but an Appellate Authority is excluded from exercising powers or duties conferred on other State tax officers.
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