Power to issue instructions enables the Commissioner to direct state tax officers for uniform implementation, binding on implementing personnel. Power to issue instructions permits the Commissioner to issue orders, instructions or directions to State tax officers to secure uniformity in implementation of the Act, and requires all State tax officers and other persons engaged in implementation to observe and follow those directives.
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.
Power to issue instructions enables the Commissioner to direct state tax officers for uniform implementation, binding on implementing personnel.
Power to issue instructions permits the Commissioner to issue orders, instructions or directions to State tax officers to secure uniformity in implementation of the Act, and requires all State tax officers and other persons engaged in implementation to observe and follow those directives.
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