Section 23B in Jammu and Kashmir Motor Spirit and Diesel Oil (Taxation of Sales) Act, 2005 (1948 A.D.)
23B. 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.]
