Section 23-B: Powers of Commissioner.

The Jammu and Kashmir Motor Spirit and Diesel Oil(Taxation of Sales) Act, 2005 (1948 A.d.)Union territory Act of Jammu and Kashmir · Act 5 of 2005

The Commissioner shall superintend the administration and the collection of tax leviable under this Act and shall also have the following powers:—

(a) issuing instructions not inconsistent with the provisions of this Act or the rules made thereunder as he may consider necessary from time to time ;

(b) transfer a case from a Petrol Taxation Officer to any other officer not below the rank of Petrol Taxation Officer at any stage of proceedings ;

(c) extend the time limit for payment of tax under this Act on an application by a dealer subject to such conditions as he may consider necessary without prejudice to the provisions contained in section 9-A of this Act.

Where this provision sits

Act	The Jammu and Kashmir Motor Spirit and Diesel Oil(Taxation of Sales) Act, 2005 (1948 A.d.)
Section	23-B
Marginal note	Powers of Commissioner.
Jurisdiction	Union territory of Jammu and Kashmir
Status	In force as published by the source

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