Section 32 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
Delegation of Commissioner’s powers.
Subject to such restrictions and conditions as may be prescribed, the Commissioner may, by notification in the Official Gazette, delegate any of his powers under this Act to any person appointed under section 4 to assist him
Summary
- The Commissioner is allowed to delegate their powers under this Act to other people to help manage the workload.
- The only people who can receive these delegated powers are those appointed under Section 4 of the Act to assist the Commissioner.
- To make any delegation of power legally valid, the Commissioner must publish a formal notification in the Official Gazette.
- Any delegation of power remains subject to any restrictions and conditions that may be prescribed by the rules.
Practical examples
FAQ
1. Can the Commissioner delegate his powers to any government official?
No. The Commissioner can only delegate powers to persons appointed under Section 4 of the Act to assist him.
2. How must the delegation of powers be officially made public?
The delegation must be done by publishing a notification in the Official Gazette.
3. Can the delegated powers be exercised without any limits?
No. The delegation of powers is subject to any restrictions and conditions that may be prescribed in the rules.
4. Who appoints the assistant officers to whom the Commissioner can delegate powers?
These assistant officers are appointed by the Chief Commissioner under Section 4 of the Act.
Test yourself
Q1.Under Section 32 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, to whom is the Commissioner permitted to delegate their powers?
Q2.Under Section 32 and Section 4 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, how is the legal authority of an assistant officer established when exercising a power originally given to the Commissioner?
Q3.Under Section 32 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, what is required to make the delegation of the Commissioner's powers legally effective?
Q4.Under Section 32 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, can the Commissioner delegate powers without any limitations or constraints?