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    <description>State tax officers may exercise powers and discharge duties under the Act subject to conditions and limitations imposed by the Commissioner; officers may exercise powers of subordinate officers and the Commissioner may delegate his powers to subordinate officers subject to conditions, while an Appellate Authority is excluded from exercising powers or duties of other State tax officers.</description>
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      <description>State tax officers may exercise powers and discharge duties under the Act subject to conditions and limitations imposed by the Commissioner; officers may exercise powers of subordinate officers and the Commissioner may delegate his powers to subordinate officers subject to conditions, while an Appellate Authority is excluded from exercising powers or duties of other State tax officers.</description>
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