Section 6
Tax authorities.
About this Act
An Act to provide for the levy of a tax on expenditure incurred in certain hotels or restaurants and for matters connected therewith or incidental thereto.
1
[(1) Every Director General of Income-tax, Chief Commissioner of Income-tax,
tax, Director of Income-tax, Commissioner of Income-tax, Commissioner of Income-tax
(Appeals) 2
[Additional Director of Income-tax, 3
[Joint Director of Income-tax, Joint Commissioner of
Income-tax] Deputy Director] of Income tax, Deputy Commissioner of Income-tax, Assistant Director
Income-tax, Assistant Commissioner of Income-tax, Income-tax Officer, Tax Recovery Officer and
Inspector of Income-tax shall have the like powers and perform the like functions under this Act as he has
and performs under the Income-tax Act, and for the exercise of his powers and the performance of his
functions, his jurisdiction under this Act shall be the same as he has under the Income-tax Act.]
(2) All officers and persons employed in the execution of this Act shall observe and follow the orders, instructions and directions of the Board:
Provided that no such orders, instructions or directions shall be issued--
(a) so as to require any tax authority to make a particular assessment or to dispose of a particular case in a particular manner; or
(b) so as to interfere with the discretion of the 4 [Chief Commissioner or Commissioner] (Appeals) in the exercise of his appellate functions.
(3) Every 5 [Assessing Officer] employed in the execution of this Act shall observe and follow the the orders, instructions and directions issued for his guidance by the 6 [Director General or Director or by the Chief Commissioner or Commissioner] or by the 7 [Additional Commissioner of Income-tax or] 8 [Joint Commissioner] within whose jurisdiction he performs his functions.
(2) All officers and persons employed in the execution of this Act shall observe and follow the orders, instructions and directions of the Board:
Provided that no such orders, instructions or directions shall be issued--
(a) so as to require any tax authority to make a particular assessment or to dispose of a particular case in a particular manner; or
(b) so as to interfere with the discretion of the 4 [Chief Commissioner or Commissioner] (Appeals) in the exercise of his appellate functions.
(3) Every 5 [Assessing Officer] employed in the execution of this Act shall observe and follow the the orders, instructions and directions issued for his guidance by the 6 [Director General or Director or by the Chief Commissioner or Commissioner] or by the 7 [Additional Commissioner of Income-tax or] 8 [Joint Commissioner] within whose jurisdiction he performs his functions.
Notes
1. Subs. by Act 26 of 1988, s. 73, for sub-section (1) (w.e.f. 1-4-1988).
2. Subs. by Act 32 of 1994, s. 58, for "Deputy Director" (w.e.f. 1-6-1994).
3. Subs. by Act 21 of 1998, s. 82, for "Additional Commissioner of Income-Tax" (w.e.f. 1-10-1998).
4. Subs. by Act 26 of 1988, s. 72, for "Commissioner" (w.e.f. 1-4-1988).
5. Subs. by, s. 72, ibid., for "Income-tax Officer" (w.e.f. 1-4-1988).
6. Subs. by Act 26 of 1988, s. 73, for "Director of Inspection or by the Commissioner" (w.e.f 1-4-1988).
7. Subs. by Act 32 of 1994, s. 58, for "Deputy Commissioner" (w.e.f. 1-6-1994).
8. Subs. by Act 21 of 1998, s. 82, for "Deputy Commissioner" (w.e.f 1-10-1998).
2. Subs. by Act 32 of 1994, s. 58, for "Deputy Director" (w.e.f. 1-6-1994).
3. Subs. by Act 21 of 1998, s. 82, for "Additional Commissioner of Income-Tax" (w.e.f. 1-10-1998).
4. Subs. by Act 26 of 1988, s. 72, for "Commissioner" (w.e.f. 1-4-1988).
5. Subs. by, s. 72, ibid., for "Income-tax Officer" (w.e.f. 1-4-1988).
6. Subs. by Act 26 of 1988, s. 73, for "Director of Inspection or by the Commissioner" (w.e.f 1-4-1988).
7. Subs. by Act 32 of 1994, s. 58, for "Deputy Commissioner" (w.e.f. 1-6-1994).
8. Subs. by Act 21 of 1998, s. 82, for "Deputy Commissioner" (w.e.f 1-10-1998).