Delegation of Commissioner's powers

Tax2005105 sections

Statutory text

(1) Subject to such restrictions and conditions as may be prescribed, the Commissioner may delegate any of his powers under this Act 10 any Goods Tax authorities, except the power conferred by this section,
(2) Where the Commissioner delegates his powers under Chaper X, the delegation shall be inwrilingand the delegates shall carry and produce on demand evidence in the prescribed form of the delegation of these powers when exercising the powers.
(3) Supervision of delegate. Where the Commissioner has delegated a power (0 a person, the Commissioner may supervise, review and rectify any decision made or action taken by the person. Explanation. The exercise of this power of supervision, review or rectification may not lead to the issue of an assessment or re-assessment after the expiry of the time referred to in section 36.
(4) Objections to decisions of the superior authorities. Notwithstanding any law or doctrine to the contrary, the power delegated by the Commissioner to person to determine an objection under seclion 75 may be exercised by that person, eventhough the person determining the objection is lower in rank than the person whose decision is under objection.

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