|
Federal Excise Act, 2005
Chapter-V POWERS, ADJUDICATION AND APPEALS
Federal Excise Act, 2005 Chapter-V POWERS, ADJUDICATION AND APPEALS From: 2024-09-01 - To: 0000-00-00 29. Appointment of 1[Federal Excise officers] and delegation of powers.- 2[(1) For the purposes of this Act, the Board may, appoint any person in respect of any area, person, class of persons, to be,- (a) Chief Commissioner Inland Revenue; (b) Commissioner Inland Revenue; (c) Commissioner Inland Revenue (Appeals); (d) Additional Commissioner Inland Revenue; (e) Deputy Commissioner Inland Revenue; 3[(ea) District Taxation Officer Inland Revenue;] (f) Assistant Commissioner Inland Revenue; 4[(fa) Assistant Director Audit Inland Revenue;] (g) Inland Revenue Officer; (h) Superintendent Inland Revenue; (i) Inspectors Inland Revenue; (j) Inland Revenue Audit Officer; and (k) officer of Inland Revenue with any other designation.] 5[(1A) The Chief Commissioners Inland Revenue and Commissioners Inland Revenue (Appeals) shall be subordinate to the Board and Commissioners Inland Revenue shall be subordinate to the Chief Commissioner Inland Revenue. 6[(IAA) The Chief Commissioners Inland Revenue shall perform their functions in respect of such persons or classes of persons or such areas as the Board may direct. (1AB) The Commissioners Inland Revenue shall perform their functions in respect of such persons or classes of persons or such areas as the Chief Commissioner, to whom they are sub-ordinate, may direct.] (1B) Additional Commissioners Inland Revenue, Deputy Commissioners Inland Revenue 7[, District Taxation Officer Inland Revenue], Assistant Commissioners Inland Revenue 8[, Assistant Director Audit Inland Revenue], Inland Revenue Officers, Superintendents Inland Revenue, Inland Revenue Audit Officers, Inspectors Inland Revenue and Officers of Inland Revenue with any other designation shall be subordinate to the Commissioners Inland Revenue and shall perform their functions in respect of such persons or classes of persons or such areas as the Commissioners, to whom they are subordinate, may direct. (1C) Deputy Commissioners Inland Revenue 9[, District Taxation Officer Inland Revenue], Assistant Commissioners Inland Revenue 10[, Assistant Director Audit Inland Revenue],…
|