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    <description>A State tax officer may, subject to conditions and limitations imposed by the Commissioner, exercise powers and discharge duties under the Act and may act for subordinate officers; the Commissioner may delegate his powers to subordinate officers subject to specified conditions; an Appellate Authority is precluded from exercising powers or duties conferred on other State tax officers.</description>
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      <description>A State tax officer may, subject to conditions and limitations imposed by the Commissioner, exercise powers and discharge duties under the Act and may act for subordinate officers; the Commissioner may delegate his powers to subordinate officers subject to specified conditions; an Appellate Authority is precluded from exercising powers or duties conferred on other State tax officers.</description>
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