Powers of tax officers limited by commissioner's conditions; delegation allowed but not to appellate authorities. State tax officers may exercise and discharge powers and duties conferred on them subject to conditions and limitations imposed by the Commissioner; they may exercise powers of subordinate officers; the Commissioner may delegate his powers to subordinate officers subject to conditions; an Appellate Authority is prohibited from exercising the powers or duties conferred on any other State tax officer.
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 tax officers limited by commissioner's conditions; delegation allowed but not to appellate authorities.
State tax officers may exercise and discharge powers and duties conferred on them subject to conditions and limitations imposed by the Commissioner; they may exercise powers of subordinate officers; the Commissioner may delegate his powers to subordinate officers subject to conditions; an Appellate Authority is prohibited from exercising the powers or duties conferred on any other State tax officer.
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