section 5
Tax authorities
Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2017Tax201711 sections
Statutory text
- (1) The Commissioner shall be responsible for carrying out the purposes of this Act.
- (2) The State Government may appoint such number of other officers, staff, persons and give such designations, as the Government deems necessary.
- (3) The Commisssioner shall have jurisdiction over the whole of the State and other officers appointed under sub-section
- (2) shall have jurisdiction over the whole of the State or such area or areas, as the State Government may, by notification in the Official Gazette, specify.
- (4) The Commissioner shall have and exercise all the powers and perform all the duties, conferred or imposed on him by or under this Act.
- (5) Other officers, staff and persons shall, within their jurisdiction, exercise such powers and perform such duties of the Commissioner under this Act, as the Commissioner may, subject to such conditions and restrictions as he may, by general or special order, impose, delegate to them, either generally or in respect of any particular matter or class of matters, by an order published in the Official Gazette.
- (6) All officers, staff and persons appointed under sub-section (2), shall be subordinate to the Commissioner and subordination of officers other than the Commissioner and of staff and persons amongst themselves shall be [such] as may be prescribed.
- (7) The Commissioner may, from time to time, issue such instructions and directions as he may deem fit to the officers subordinate to him for carrying out the purposes of this Act and officers shall observe and follow such instructions and directions of the Commissioner.
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