Delegation of powers in state tax administration allows officers to act for subordinates subject to imposed conditions and limits. Section 5 vests powers and duties in State tax officers exercisable subject to conditions and limitations the Commissioner may impose; officers may perform functions of subordinate officers; the Commissioner may delegate his powers to subordinates subject to conditions; Appellate Authorities are expressly precluded 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 powers in state tax administration allows officers to act for subordinates subject to imposed conditions and limits.
Section 5 vests powers and duties in State tax officers exercisable subject to conditions and limitations the Commissioner may impose; officers may perform functions of subordinate officers; the Commissioner may delegate his powers to subordinates subject to conditions; Appellate Authorities are expressly precluded from exercising powers or duties conferred on other State tax officers.
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