Amendment status not verified — confirm the current text below against the official source.
Powers of Commissioner. - The Commissioner shall superintend the administration and the collection of tax leviable under this Act and shall also have the following powers:- (a) issuing instructions not inconsistent with the provisions of this Act or the rules made thereunder as he may consider necessary from time to time ; (b) transfer a case from a Petrol Taxation Officer to any other officer not below the rank of Petrol Taxation Officer at any stage of proceedings ; (c) extend the time limit for payment of tax under this Act on an application by a dealer subject to such conditions as he may consider necessary without prejudice to the provisions contained in section 9-A of this Act.]