Section 3
Appointment Of Tax Officer And Delegation Of Powers
3. Appointment of Tax Officer and delegation of powers:
(1) Government of Nepal may appoint such number of Tax Officers as may be necessary for the purpose of this Act.
(2) The jurisdiction of a Tax Officer shall be as prescribed by Government of Nepal. Government of Nepal, if it thinks necessary, may authorize any Tax Officer to exercise powers which are under the jurisdiction of any other Tax
Officer.
(3) The Tax Officers appointed before the commencement of this Act shall be deemed to have been appointed under this Act.
(4) A Tax Officer may delegate any or all of his/her powers to his/her subordinate to be exercised under his/her general supervision and control.
(5) Government of Nepal may delegate any or all of the powers conferred on it by this Act to the Director General or any other Tax Officer.
(6) The Tax Officer shall comply with specific instructions of Government of Nepal, if any, on matters related to the delegation of powers by such Tax Officer to his/her subordinate
(1) Government of Nepal may appoint such number of Tax Officers as may be necessary for the purpose of this Act.
(2) The jurisdiction of a Tax Officer shall be as prescribed by Government of Nepal. Government of Nepal, if it thinks necessary, may authorize any Tax Officer to exercise powers which are under the jurisdiction of any other Tax
Officer.
(3) The Tax Officers appointed before the commencement of this Act shall be deemed to have been appointed under this Act.
(4) A Tax Officer may delegate any or all of his/her powers to his/her subordinate to be exercised under his/her general supervision and control.
(5) Government of Nepal may delegate any or all of the powers conferred on it by this Act to the Director General or any other Tax Officer.
(6) The Tax Officer shall comply with specific instructions of Government of Nepal, if any, on matters related to the delegation of powers by such Tax Officer to his/her subordinate