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Section 167. Delegation of powers

Section 167. Delegation of powers.- The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any authority or officer under this Act may be exercisable also by another authority or officer as may be specified in such notification.     * Enforced w.e.f. 1st […]

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Section 164. Power of Government to make rules

Section 164. Power of Government to make rules.- (1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act. (2) Without prejudice to the generality of the provisions of sub-section (1), the Government may make rules for all or any of the matters which by […]

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Section 163. Levy of fee

Section 163. Levy of fee.- Wherever a copy of any order or document is to be provided to any person on an application made by him for that purpose, there shall be paid such fee as may be prescribed.     * Enforced w.e.f. 1st July, 2017 .

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Section 160. Assessment proceedings, etc., not to be invalid on certain grounds

Section 160. Assessment proceedings, etc., not to be invalid on certain grounds.- (1) No assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings done, accepted, made, issued, initiated, or purported to have been done, accepted, made, issued, initiated in pursuance of any of the provisions of this Act shall be invalid or deemed […]

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