Delegation of tax administration powers allows senior officers to perform subordinate functions, subject to Commissioner-imposed limits. State tax officers may exercise the powers and discharge duties conferred under the Act subject to conditions and limitations imposed by the Commissioner; ... Summary
Delegation of tax administration powers allows senior officers to perform subordinate functions, subject to Commissioner-imposed limits.
State tax officers may exercise the powers and discharge duties conferred under the Act subject to conditions and limitations imposed by the Commissioner; senior officers may act for subordinates and the Commissioner may delegate powers to subordinates, but an Appellate Authority is precluded from exercising other officers' powers.
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