Delegation of State tax officer powers limited by Chief Commissioner, with appellate authority barred from exercising administrative powers. State tax officers may exercise powers and duties under the Act subject to conditions and limitations imposed by the Chief Commissioner; officers may act in respect of subordinate officers; the Chief Commissioner may delegate his powers to subordinate officers within prescribed conditions; and the Appellate Authority is prohibited from exercising powers or duties conferred on any other State tax officer.
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Provisions expressly mentioned in the judgment/order text.
Delegation of State tax officer powers limited by Chief Commissioner, with appellate authority barred from exercising administrative powers.
State tax officers may exercise powers and duties under the Act subject to conditions and limitations imposed by the Chief Commissioner; officers may act in respect of subordinate officers; the Chief Commissioner may delegate his powers to subordinate officers within prescribed conditions; and the Appellate Authority is prohibited from exercising powers or duties conferred on any other State tax officer.
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