Delegation of powers allows state tax officers to exercise subordinate duties under prescribed conditions, with appellate restriction. State tax officers may, subject to conditions and limitations specified by the Commissioner, exercise powers and discharge duties conferred on them and on ... Summary
Delegation of powers allows state tax officers to exercise subordinate duties under prescribed conditions, with appellate restriction.
State tax officers may, subject to conditions and limitations specified by the Commissioner, exercise powers and discharge duties conferred on them and on subordinate officers; the Commissioner may delegate his powers to subordinates under specified conditions. An Appellate Authority is expressly prohibited from exercising the powers or duties of other State tax officers, preserving a separation between appellate functions and administrative enforcement.
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