Gift-tax Act,1958
Act No : 18
Section :
Gift-tax Officer competent to perform any function or functions.
4 [5 [11AA.]Gift-tax Officer competent to perform any function or functions. In respect of any function to be performed by a Gift-tax Officer under any provision of this Act, in relation to any assessee, the Gift-tax Officer referred to therein shall,- (a) in a case where only one Gift-tax Officer has jurisdiction over such assessee, be such Gift-tax Officer; (b) in a case where two or more Gift-tax Officers have concurrent jurisdiction over such assessee, be the Gift-tax officer empowered to perform such function by the Board, or. as the case may be, the Gift-tax Officer to whom such function has been assigned by an order of the Commissioner or of the Inspecting Assistant Commissioner of Gift-tax authorised by the Commissioner in this behalf.] 6[(c) in a case where two or more Gift-tax Officers have concurrent jurisdiction over such assessee in respect of such function. be the Gift-tax Officers empowered to perform such function by the Board or, as the case may be, the Gift-tax Officers to whom such function has been assigned by an order of the Commissioner or by an order or a direction of the Inspecting Assistant Commissioner under section 7 or, as the case may be, under sub-section (2) of section 7AA.] ---------------------------------------------------------------------- 1 Subs. by Act 53 of 1962, s.7 for s.11 (w.e.f.1-4-1963) 2 Subs. by Act 20 of 1967, S. 35, for s. 11 (w.e.f. 1-4-1967). 3 Ins. by Act 19 of 1970, s. 27 (w.e.f. 1-4-1970). 4 Ins. by Act 20 of 1967, s. 35 (w.e.f. 1-4-1967). 5 Renumbered by Act 19 of 1970, s. 27 (w.e.f, 1-4-1970). 6 Ins. by Act 41 of 1975, s. 110 (w.e.f. 1.10.1975) ---------------------------------------------------------------------- 876 1[11B.]Control of Gift-tax authorities. (1) Inspecting Assistant Commissioners shall be subordinate to the Commissioner within whose jurisdiction they perform their functions and also to the Director of Inspection. (2)Gift-tax Officers shall be subordinate to the Commissioner and the Inspecting Assistant Commissioner within whose jurisdiction they perform their functions and also to the Director of Inspection. (3)Inspectors of Gift-tax shall be subordinate to the Gift-tax Officers or other Gift-tax authority under whom they are empowered to work and to any other Gift-tax authority to whom the said officer or other authority is subordinate. Explanation.-For the purposes of sub-section (1), "Director of Inspection" does not include a Deputy Director of Inspection or an --------------------------------------------------------------------- 1 Section 11A renumbered by Act 20 of 1967, S. 35 (w.e.f. 1-4-1967). -------------------------------------------------------------------- 876A Assistant Director of Inspection and for the purposes of sub-section (2), "Director of Inspection" does not include an Assistant Director of Inspection.]
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