Delegation of tax officer powers allows officers to act under Commissioner limits, with appellate authorities excluded. State tax officers may exercise the powers and discharge duties conferred on them under the Act subject to conditions and limitations the Commissioner may impose; an officer 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 powers or duties conferred on 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.
Delegation of tax officer powers allows officers to act under Commissioner limits, with appellate authorities excluded.
State tax officers may exercise the powers and discharge duties conferred on them under the Act subject to conditions and limitations the Commissioner may impose; an officer 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 powers or duties conferred on other State tax officers.
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