Section 20 in The Maharashtra Agricultural Income Tax Act, 1962
20. Agricultural Income-tax Authorities.
(1)For carrying out the purposes of this Act, the State Government shall appoint an officer to be called the Commissioners of Agricultural Income-tax.(2)To assist the Commissioner in the execution of his functions under this Act the State Government may appoint Additional Commissioners of Agricultural Income-tax (if any), and such number of, -(a)Deputy Commissioners,(b)Assistant Commissioners,(c)Agricultural Income-tax Officers, and(d)other officers and persons, and give them such designations (if any), as that Government thinks necessary.(3)The Commissioner shall have jurisdiction over the whole State of Maharashtra, and an Additional Commissioner of Agricultural Income-tax, if any, be appointed, shall have jurisdiction over the whole of the State or where the State Government so directs, over any local area thereof. All other officers shall have jurisdiction over such local areas, as the State Government may specify.(4)The Commissioner shall have and exercise all the powers and perform all the duties, conferred or imposed on the Commissioner by or under this Act, and an Additional Commissioner, if any be appointed, shall, save as otherwise directed by the State Government, have and exercise within his jurisdiction all the powers and perform all the duties conferred or imposed on the Commissioner by or under this Act.(5)A Deputy Commissioner shall have and exercise in the area within his jurisdiction all the powers, and shall perform all the duties, conferred or imposed on the Commissioner, by or under this Act; but the Commissioner may, by order to be published in the Official Gazette, direct that any Deputy Commissioner, or all Deputy Commissioners generally, shall not exercise such powers or perform such duties as are specified in the order; and thereupon such Deputy Commissioner or, as the case may be, all Deputy Commissioners, shall cease to exercise those powers and perform those duties. The Commissioner may, in like manner revoke any such direction, and thereupon, the powers or duties exercisable or performable by such Deputy Commissioner or, as the case may be, all Deputy Commissioners before such direction was issued, shall restored to him or them.(6)Assistant Commissioners, Agricultural Income-tax Officers, and other officers shall, within their jurisdiction, exercise the powers conferred and perform the duties imposed on them (if any) by this Act and also exercise such of the powers and perform such of the duties of the Commissioner under this Act, as the Commissioner may, subject to such conditions and restrictions as the State Government may, by general or special order impose, by order in writing delegate to them either generally, or as respects any particular matter or class of matters.(7)The State Government may, subject to such restrictions and conditions (if any), as it may impose, by notification in the Official Gazette, delegate to the Commissioner the powers (not being powers relating to the appointment of Additional Commissioners or Deputy Commissioners) conferred on that Government by sub-sections (2) and (3).(8)No person shall be entitled to call in question the territorial jurisdiction of any officer or person appointed under sub-section (2), after the expiry of sixty days from the date of receipt by such person of any notice under this Act, issued by such officer or person. If within the period aforesaid, an objection is raised as to the jurisdiction of any such officer or person by submitting a memorandum to him, the officer or person shall refer the question to the Commissioner who shall after giving the person raising the objection a reasonable opportunity of being heard, make an order determining the question. The order made by the Commissioner shall be final.(9)All officers and persons appointed under sub-section (2) shall be subordinate to the Commissioner; and the subordination of officers (other than the Commissioner) and of persons, amongst themselves shall be such as is prescribed.
