Taxing authorities

Tax197616 sections

Statutory text

(1) The Government may, for carrying out the purposes of this Act, appoint a Commissioner and such other officer or officers to assist him as it thinks fit.
(2) The officer or officers appointed under sub-section
(1) shall exercise such powers, have jurisdiction over such area or areas and have such relation with one another, as may be prescribed.
(3) The Government may, instead of appointing any person under sub-section (1), invest, by notification, any officer to exercise any power under this Act, and also specify therein the area in which such power is to be exercised and thereupon such officer or officers shall be deemed to have been appointed under sub-section (1).
(4) All persons appointed under this Act, shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code.

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