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    <description>Subject to conditions and limitations imposed by the Commissioner, an officer of State tax may exercise and discharge the powers and duties under the Act and may exercise those powers over subordinate officers; the Commissioner may delegate his powers to subordinate officers subject to specified conditions, but an Appellate Authority is precluded from exercising the powers or duties of any other State tax officer.</description>
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      <description>Subject to conditions and limitations imposed by the Commissioner, an officer of State tax may exercise and discharge the powers and duties under the Act and may exercise those powers over subordinate officers; the Commissioner may delegate his powers to subordinate officers subject to specified conditions, but an Appellate Authority is precluded from exercising the powers or duties of any other State tax officer.</description>
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