Section 29: Appointment of Federal excise officers and delegation

29. Appointment of Federal excise officers and delegation of powers.—1[(1) For the purposes of this Act and rules made there under, the Board may, by notification in the official Gazette, appoint, in relation to any area or jurisdiction specified in the notification, any person 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; 2[(ea) District Taxation Officer Inland Revenue]; (f) Assistant Commissioner Inland Revenue; 2[(fa) Assistant Director Audit Inland Revenue]; (g) Inland Revenue Officer; (h) Superintendent Inland Revenue; (i) Inspector Inland Revenue; (j) Inland revenue Audit Officer; and (k) Officer of Inland Revenue with any other designation.] 3[(1A) The Chief Commissioner Inland Revenue and Commissioner Inland Revenue (Appeals) shall be subordinate to the Board and Commissioner Inland Revenue shall be subordinate to the Chief Commissioner Inland Revenue. 1[(1AA) 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. 4(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 Commissioner Inland Revenue, Deputy Commissioner Inland Revenue 2[, District Taxation Officer Inland Revenue], Assistant Commissioners Inland Revenue Officers 3[, Assistant Director Audit Inland Revenue], Inspector Inland Revenue and Officers of Inland Revenue with any other designation shall be subordinate to the Commissioner 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 1[, District Taxation Officer Inland Revenue], Assistant Commissioners Inland Revenue 1[, 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 top the Additional Commissioner Inland Revenue.] (2) Notwithstanding the other designations of the officers of Federal Excise used in this Act or the rules made there under: (a) the Directorate General (Intelligence & Investigation) 4[Inland Revenue] shall consist of a Director General and as many Directors, Additional Directors, Deputy Directors and Assistant Directors and other officers with any other designation as the Board may appoint by notification in the official Gazette; 5[(aa) The Board may, by notification in the official Gazette,– (i) specify the functions and jurisdiction of the Directorate General and its officers; and (ii) confer the powers of authorities specified in 1[sub- section (1) of section 29] upon the Directorate General and its officers]; (b) the Directorate General 2[***] Internal Audit shall consist of a Director General and as many Directors, Additional Directors, Deputy Directors and Assistant Directors and other officers with any other designation as the Board may appoint by notification in the official Gazette; 3[***] (c) the 4[Inland Revenue Services Academy] shall consist of a Director General and as many Directors, Additional Directors, Deputy Directors and Assistant Directors and other officers with any other designation as the Board may appoint by notification in the official Gazette5[; 6[***] 7[(d) the Directorate General of Digital Initiatives shall consist of a Director General and as many Directors, Additional Directors, Deputy Directors and Assistant Directors and such other officers as the Board may, by notification in the official Gazette, appoint 8[: and] 9[(e) the Directorate-General of law shall consist of a Director General and as many Directors, Additional Directors, Deputy Directors, Assistant Directors, Law Officers and such other officers as the Board may, by notification in the official Gazette, appoint and the Board shall, specify therein functions, jurisdiction and powers of each such officer of the Directorate- General of law.] (3) 1[The Board or the Chief Commissioner with the approval of the Board, may], empower by name or designation,— (a) any 2[Additional Commissioner Inland Revenue] or 3[Deputy Commissioner Inland Revenue] to exercise any of the powers of a 4[Commissioner Inland Revenue]; (b) any 4[Deputy Commissioner Inland Revenue] or 5[Assistant Commissioner Inland Revenue] to exercise any of the powers of an 6[Additional Commissioner Inland Revenue]; (c) any 7[Assistant Commissioner Inland Revenue] to exercise any of the powers of a 1[Deputy Commissioner Inland Revenue]; and (d) any other 2[officer of Inland Revenue] to exercise any of the powers of a 3[Commissioner Inland Revenue], 1[Additional Commissioner Inland Revenue], 3[Deputy Commissioner Inland Revenue] or 2[Assistant Commissioner Inland Revenue]; under this Act and the rules made there under. 4[ 4 *** ] (5) The officer to whom any powers of any senior officer are delegated under this section shall not further delegate such powers.

Effective date: 2005-07-01

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