Powers of tax officers: delegation allowed under Commissioner-imposed conditions, but appellate authorities cannot assume other officers' powers. State tax officers may exercise powers and duties conferred by the Act, subject to conditions and limitations imposed by the Commissioner; officers may act for subordinate officers; the Commissioner may delegate powers to subordinates subject to conditions; Appellate Authorities are barred from exercising powers or duties of other State tax officers.
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: delegation allowed under Commissioner-imposed conditions, but appellate authorities cannot assume other officers' powers.
State tax officers may exercise powers and duties conferred by the Act, subject to conditions and limitations imposed by the Commissioner; officers may act for subordinate officers; the Commissioner may delegate powers to subordinates subject to conditions; Appellate Authorities are barred from exercising powers or duties of other State tax officers.
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