Delegation of tax officer powers permits subordinates to exercise duties subject to Commissioner imposed conditions; appellate authority excluded. Section 5 provides that, subject to conditions and limitations imposed by the Commissioner, a State tax officer may exercise powers and duties under the Act, may act for subordinate officers, and the Commissioner may delegate his powers to subordinates; an Appellate Authority may not exercise powers assigned to other State tax officers.
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Provisions expressly mentioned in the judgment/order text.
Delegation of tax officer powers permits subordinates to exercise duties subject to Commissioner imposed conditions; appellate authority excluded.
Section 5 provides that, subject to conditions and limitations imposed by the Commissioner, a State tax officer may exercise powers and duties under the Act, may act for subordinate officers, and the Commissioner may delegate his powers to subordinates; an Appellate Authority may not exercise powers assigned to other State tax officers.
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