Delegation of powers under DVAT Act authorises senior officers to hear objections to assessments and orders within jurisdiction. The Commissioner, under section 68 read with rule 48, delegates powers under section 74(1) to hear objections against assessments and other orders to officers appointed under subsection (2) of section 66 not below the rank of Joint Commissioner, subject to territorial, pecuniary and hierarchical jurisdiction, effective from 12/11/2013.
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Provisions expressly mentioned in the judgment/order text.
Delegation of powers under DVAT Act authorises senior officers to hear objections to assessments and orders within jurisdiction.
The Commissioner, under section 68 read with rule 48, delegates powers under section 74(1) to hear objections against assessments and other orders to officers appointed under subsection (2) of section 66 not below the rank of Joint Commissioner, subject to territorial, pecuniary and hierarchical jurisdiction, effective from 12/11/2013.
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