Delegation of wealth-tax authority: Commissioner may reassign officer powers to Inspecting Assistant Commissioner or staff, subject to Board limits. The Commissioner may, by written general or special order, direct that powers of the Wealth tax Officer be exercised by the Inspecting Assistant Commissioner for specified cases or persons, or that specified functions be performed by an Inspector of Wealth tax or designated ministerial staff for specified areas, cases or persons, subject to conditions and limitations. The Commissioner cannot delegate certain enumerated functions without written authorisation from the Board. Where an order applies, references to the Wealth tax Officer are deemed to refer to the designated officer or staff and certain approval requirements do not apply.
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 wealth-tax authority: Commissioner may reassign officer powers to Inspecting Assistant Commissioner or staff, subject to Board limits.
The Commissioner may, by written general or special order, direct that powers of the Wealth tax Officer be exercised by the Inspecting Assistant Commissioner for specified cases or persons, or that specified functions be performed by an Inspector of Wealth tax or designated ministerial staff for specified areas, cases or persons, subject to conditions and limitations. The Commissioner cannot delegate certain enumerated functions without written authorisation from the Board. Where an order applies, references to the Wealth tax Officer are deemed to refer to the designated officer or staff and certain approval requirements do not apply.
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