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          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.

          <h1>Jurisdiction of tax officers defined: Commissioner holds statewide authority while others may have local or statewide jurisdiction.</h1> The Government may appoint persons as officers under the Act; the Commissioner has jurisdiction across the State; Special and Additional Commissioners may have statewide or directed local jurisdiction for assigned functions; other officers' jurisdiction is subject to conditions and may be specified by Commissioner order to the State or to particular local areas.

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