Jurisdiction of tax officers clarified: Commissioner, Special and Additional Commissioners may have statewide or directed local jurisdiction. The State may appoint persons as officers under the Act beyond those notified under section 3; the Commissioner has jurisdiction over the whole State, the Special Commissioner and Additional Commissioner have jurisdiction over assigned functions statewide or in local areas as directed by the State Government, and other officers serve subject to conditions and territorial limits the Commissioner specifies by order.
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Provisions expressly mentioned in the judgment/order text.
Jurisdiction of tax officers clarified: Commissioner, Special and Additional Commissioners may have statewide or directed local jurisdiction.
The State may appoint persons as officers under the Act beyond those notified under section 3; the Commissioner has jurisdiction over the whole State, the Special Commissioner and Additional Commissioner have jurisdiction over assigned functions statewide or in local areas as directed by the State Government, and other officers serve subject to conditions and territorial limits the Commissioner specifies by order.
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