Delegation of Gift-tax Officer powers: Commissioner may reassign functions to inspecting officers or designated staff under conditions. The Commissioner may, by written general or special order, direct that powers of the Gift-tax Officer be exercised by the Inspecting Assistant Commissioner, and may specify that certain functions be performed by an Inspector of Gift-tax or a designated ministerial staff member for particular areas, cases or persons subject to stated conditions. A proviso prevents delegation of listed core functions without Board authorisation. Delegation causes statutory references to the Gift-tax Officer to be read as references to the specified delegate and removes any requirement for approval or sanction of the Inspecting Assistant Commissioner in those delegated matters.
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Provisions expressly mentioned in the judgment/order text.
Delegation of Gift-tax Officer powers: Commissioner may reassign functions to inspecting officers or designated staff under conditions.
The Commissioner may, by written general or special order, direct that powers of the Gift-tax Officer be exercised by the Inspecting Assistant Commissioner, and may specify that certain functions be performed by an Inspector of Gift-tax or a designated ministerial staff member for particular areas, cases or persons subject to stated conditions. A proviso prevents delegation of listed core functions without Board authorisation. Delegation causes statutory references to the Gift-tax Officer to be read as references to the specified delegate and removes any requirement for approval or sanction of the Inspecting Assistant Commissioner in those delegated matters.
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