Section 4 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 in hindi
Taxing authorities.
- (1)The Chief Commissioner may, for carrying out the purposes of this Act, appoint a Commissioner of Taxes, and such other persons to assist him as he thinks fit.
- (2)Persons appointed under sub-section (1) shall exercise such powers as may be conferred, and perform such duties as may be required, by or under this Act.
Summary
- The Chief Commissioner is responsible for carrying out the purposes of this law.
- To help with this, the Chief Commissioner appoints a specific official called the Commissioner of Taxes.
- The Chief Commissioner can also appoint other assistants as deemed fit.
- The people appointed under this section are only allowed to use the powers and perform the duties given to them by this specific Act.
Practical examples
FAQ
1. Who has the power to appoint the Commissioner of Taxes?
The Chief Commissioner has the authority to make this appointment.
2. Can the appointed tax officers create their own new powers?
No, they can only exercise the powers that are conferred by or under this Act.
3. Is the Commissioner of Taxes the only person who can be appointed?
No, the Chief Commissioner can also appoint other persons to assist the Commissioner.
Test yourself
Q1.Under Section 4 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, who possesses the direct authority to appoint the Commissioner of Taxes?
Q2.Under Section 4 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, what is the official title of the primary person appointed to assist the Chief Commissioner?
Q3.Under Section 4 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, how are the powers and duties of the appointed officials determined?
Q4.Under Section 4 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, besides the Commissioner of Taxes, who else can the Chief Commissioner appoint?