Powers and responsibilities of the Commissioner

Tax2005105 sections

Statutory text

(1) The Commissioner shall have responsibity for the due and proper administration of the Act and shall have jurisdiction over the whole of Arunachal Pradesh.
(2) Subjectto sub-section (3), he Commissioner may from fime to time issue such orders, instructions and directions to any Goods Tax authorities as he thinks fit for the due and proper administration of this Act, and all such persons engaged in the administration of this Act shall observe and follow such orders, instructions and directions of lhe Commissioner.
(3) No order, instruction or direction may be issued by the Commissioner to a person exercising the power to determine –
- (a) aparticular objection made orto be made under section 75; or
- (b) a particular question under section 85; 50s to require the person to determine the objection or answer the question of a particular person in a particular manner.
(4) Nothing in sub-section
(3) shall prevent the Commissioner issuing general orders, instructions and directions to any person who determines objections under section 75 or answers questions under section 85 about the manner of determining classes of objections or answering classes of questions.

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