Section 211: Power or function exercised

1[211. Power or function exercised. —(1) Where, by virtue of an order under section 210, a 2[an officer of Inland Revenue 3[or by a special audit panel appointed under sub-section (11) of section 177] ] exercises a power or performs a function of the Commissioner, such power or function shall be treated as having been exercised or performed by the Commissioner. (2) The exercise of a power, or the performance of a function, of the Commissioner by a 4[an officer of Inland Revenue] shall not prevent the exercise of the power, or the performance of the function, by the Commissioner.] 5[(3) The Board or, with the approval of the Board, an authority appointed under this Ordinance, shall be competent to exercise all powers conferred upon any authority subordinate to it.]

Effective date: 2001-09-13

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