High Court Rules TNVAT Act Section 64(4) Prevents Delegation Below Deputy Commissioner Rank; Orders Must Be Passed Personally.

High Court Rules TNVAT Act Section 64(4) Prevents Delegation Below Deputy Commissioner Rank; Orders Must Be Passed Personally. https://www.taxtmi.com/highlights?id=65856 Jurisdiction - delegation of power to an Officer not below the rank of Deputy Commissioner (CT) and to conduct the enquiry - Section 64 (4) of the TNVAT Act - it does not empower the Commissioner to delegate the power and to pass orders to any lower authority and the Commissioner himself will have to pass orders. - HC en-us Thu, 29 Sep 2022 09:39:57 +0530 Thu, 29 Sep 2022 09:39:57 +0530 TaxTMI RSS Generator High Court Rules TNVAT Act Section 64(4) Prevents Delegation Below Deputy Commissioner Rank; Orders Must Be Passed Personally. https://www.taxtmi.com/highlights?id=65856 Jurisdiction - delegation of power to an Officer not below the rank of Deputy Commissioner (CT) and to conduct the enquiry - Section 64 (4) of the TNVAT Act - it does not empower the Commissioner to delegate the power and to pass orders to any lower authority and the Commissioner himself will have to pass orders. - HC Highlights VAT and Sales Tax Thu, 29 Sep 2022 09:39:57 +0530 https://www.taxtmi.com/highlights?id=65856