Powers of officers: officers may exercise and delegate tax administration powers subject to Commissioner-imposed limits. Section 5 provides that an officer of State tax may exercise powers and discharge duties under the Act subject to conditions and limitations imposed by the Commissioner; officers may act over subordinate officers; the Commissioner may delegate his powers to subordinates within specified conditions; and an Appellate Authority is prohibited from exercising powers or duties conferred on any other officer of State tax.
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.
Powers of officers: officers may exercise and delegate tax administration powers subject to Commissioner-imposed limits.
Section 5 provides that an officer of State tax may exercise powers and discharge duties under the Act subject to conditions and limitations imposed by the Commissioner; officers may act over subordinate officers; the Commissioner may delegate his powers to subordinates within specified conditions; and an Appellate Authority is prohibited from exercising powers or duties conferred on any other officer of State tax.
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