4. A. Delegation of powers.

1[4A. Delegation of powers.-

The Board may, by notification in the official Gazette, and subject to such limitations or conditions, if any, as may be specified there in, empower by name or designation,-

(a) any Inspecting Additional Commissioner of Taxes to exercise the powers of a Commissioner of Taxes 2[;]

(b) any Appellate Additional Commissioner of Taxes to exercise the powers of a Commissioner of Taxes (Appeal) 3[; and

(c) any Additional Director General or Joint Director General of Central Intelligence Cell to exercise the powers of Director General, Central Intelligence Cell.]

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7. Ins.by F.A 1995                                                                                                                                        

8. Subs. semi-colon for “, and’’ by F.A 2010                                                                                            

9. Subs.  "; and " for full-stop and in. claus (c) by F.A 2010

 

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