Power of commissioner

Tax201513 sections

Statutory text

(1) The Commissioner shall have jurisdiction over whole of the State and shall exercise all the powers conferred, and perform all the duties imposed upon him by or under the Act or Rules made thereunder. (2) Consistent with the provisions of the Act and the Rules made thereunder, the Commissioner shall have superintendence over all officers and persons employed in the execution of the Act and the Rules, and the Commissioner may from time to time issue such orders, instructions and directions as he may deem fit for the proper administration of the Act and for regulating the procedure to be followed in carrying out the provisions of the Act and the rules; Provided that no such instructions or directions shall be given so as to interfere with the discretion of the Appellate Authority in the exercise of his appellate functions. (3) The Commissioner shall have all the powers exercisable by his subordinate authorities other than the appellate authorities. (4) Subject to such restrictions and conditions as may be specified by the Government from time to time, the Commissioner may, by order in writing, delegate any of his power and functions under the act and the Rules made thereunder, to any officer subordinate to him.

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