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

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....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....