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    <description>State tax officers may exercise powers and duties under the Act subject to conditions and limitations imposed by the Commissioner; officers may act for subordinates and the Commissioner may delegate his powers to subordinate officers under specified conditions. An Appellate Authority is expressly prohibited from exercising the powers or discharging the duties conferred on other State tax officers.</description>
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      <description>State tax officers may exercise powers and duties under the Act subject to conditions and limitations imposed by the Commissioner; officers may act for subordinates and the Commissioner may delegate his powers to subordinate officers under specified conditions. An Appellate Authority is expressly prohibited from exercising the powers or discharging the duties conferred on other State tax officers.</description>
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