Section 25 - Power to issue instructions or directions
Section 25 - Authority to Provide Guidance for Uniform Implementation
The Commissioner has the authority to issue orders, instructions, or directions to tax officers to ensure consistent application of the Act across the Union territory. This power is exercised when the Commissioner believes it is necessary or beneficial for maintaining uniformity in the Act's enforcement. Once these directives are issued, all tax officers and other individuals involved in implementing the Act are required to comply with them.
Note: It is an AI generated summary for reference purpose only.
25. Power to issue instructions or directions
The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the Union territory tax officers as he may deem fit, and thereupon all such officers and all other persons employed in the implementation of this Act shall observe and follow such orders, instructions or directions.
