Power to issue directions enables Commissioner to mandate uniform implementation by directing State tax officers to follow orders. The Commissioner may, if he considers it necessary or expedient for uniformity in implementation of the Act, issue orders, instructions or directions to State tax officers, and all such officers and other persons employed in implementation shall observe and follow such orders, instructions or directions.
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.
Power to issue directions enables Commissioner to mandate uniform implementation by directing State tax officers to follow orders.
The Commissioner may, if he considers it necessary or expedient for uniformity in implementation of the Act, issue orders, instructions or directions to State tax officers, and all such officers and other persons employed in implementation shall observe and follow such orders, instructions or directions.
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