Chartered Accountants · Kolkata · Since 2007 +91 98305 33138gaurav@ggoenka.com

Rules

4A. Jurisdiction of officers under Section 75 and 76 of the Act

4A. Jurisdiction of officers under Section 75 and 76 of the Act

Any officer not below the rank Junior Commercial Taxes Officer shall have jurisdiction over such area to exercise powers under Section 75 and 76 of the Act, as may be determined by the Commissioner.”

Reference copy from the firm’s resource library, saved on 26 October 2026. Laws, rates and notifications change — for the current position on your matter, please talk to us. Back to the Knowledge Bank.