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Section 3: Sales tax authorztzes

The Kerala General Sales Tax Act, 1963 (No.15 of 1963)State Act of Kerala · Act 15 of 1963

(1) The Board of Revenue shall have and exercise all the powers and shall perfmm all the duties conferred or im posed upon it by or under th1s Act.

(2) The Government shall appomt as many Deputy Commis­ sionet s, Appellate Asststant CommiSSioners, Inspectmg As~tstant Com­ nussioners, Sales Tax Officers and such other officers as they thmk fit for the purpose of perfm mmg the functiOns respectively assigned to them by or under this Act. Such officer~ shall perform the said functiOns w1thm such local lmuts as the Government 01 any authonty or officer empowered by them 111 tim behalf may assign to them.

(3) All officers and pcr~ons employed m the executton of this Act shall ob3erve and follow tilt: orders, instructiOns and directions of the officers superior to them :

Provided that no such orders, instructions or directions shall be given so as to interfere w1th the disci etion of the Appellate Assistant Commissioner in the exc1cise of h1s appellate functions.

• 44

Where this provision sits

ActThe Kerala General Sales Tax Act, 1963 (No.15 of 1963)
Section3
Marginal noteSales tax authorztzes
JurisdictionState of Kerala
StatusIn force as published by the source
Judgments citing it1

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