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Chairman
The Chairman of the Commission is a statutory Authority under the Income-tax and Wealth-tax Acts. He is the administrative head of the Commission. His main functions are as under :-
Technical
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He is the Presiding Officer of the Principal Bench and decides Settlement applications
along with the other Members of the Bench.
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He may authorise the Vice-Chairman or
any other Member appointed to one Bench to discharge also the functions of the Vice-Chairman or
a Member of any other Bench.
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He assigns jurisdiction of different Benches of the Commission.
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He transfers cases from one Bench to another Bench.
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In case of difference of opinion among Members of a Bench, the case is either heard by the Chairman himself or he may refer the case for hearing to another Member. He may constitute a 'larger' or a 'Special Bench'.
Administrative
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He is the Head of Department for the Commission.
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He ensures efficient and effective functioning of the Commission including the Additional Benches and all the offices.
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He exercises financial control.
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He is the reviewing officer for A.C.Rs.of Secretaries &
DIs.
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He sanctions leave to Vice-Chairmen and to Members and other Group 'A' Officers working in the Principal Bench of the Settlement Commission.
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He is the appointing authority for all Group 'B' posts in the Settlement Commission.
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Vice-Chairman
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The Vice-Chairman is the Presiding Officer of the Additional Bench and decides settlement applications alongwith other Members of the Bench.
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He is over-all incharge for efficient and effective functioning of the Additional Bench.
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He writes the ACRs of Secretary and Director of Investigation of the Additional Bench. He also countersigns the ACRs of
ADsI/JDsI and Administrative Officers of the Additional Bench.
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He sanctions leave to the Secretary & Director of Investigation.
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He is the Appointing Authority for all Group 'C' posts in the Additional Bench.
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