Section 21 in Kerala Tax on Entry of Goods Into Local Areas Act, 1994
21. Authority.
(1)The Commissioner of Commercial Taxes shall have and exercise all the powers and shall perform all the duties conferred or imposed upon it by or under this Act.(2)the Commissioner shall have superintendence over all officers and the persons employed in the execution of this Act.(3)The Commissioner may,-(a)call for returns from such officers and persons;(b)make and issue general rules and prescribe form for regulating the practice and proceedings of such officers and persons;(c)issue such orders, instructions and directions to such officers and persons as it may deem fit the proper administration of the Act;(d)The Commissioner shall have power to order refund of entry tax paid, in cases where the goods are proved to be transported for the purpose of "replacement".][The Schedule] [Inserted by Act 23 of 1996 w.e.f. 29-7-1996.](Section 2 (ee))Goods on which tax is leviable under section 3
