Powers of tax officers: Commissioner may limit or delegate authority, while appellate authority cannot assume others' powers. State tax officers may exercise and discharge powers and duties conferred by the Act subject to conditions and limitations imposed by the Commissioner; officers may exercise powers of subordinate officers; the Commissioner may delegate his powers to subordinates subject to conditions; the Appellate Authority is 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.
Powers of tax officers: Commissioner may limit or delegate authority, while appellate authority cannot assume others' powers.
State tax officers may exercise and discharge powers and duties conferred by the Act subject to conditions and limitations imposed by the Commissioner; officers may exercise powers of subordinate officers; the Commissioner may delegate his powers to subordinates subject to conditions; the Appellate Authority is expressly precluded from exercising powers or duties conferred on other State tax officers.
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