ITO Section 211

Power or function exercised.

(1) Where, by virtue of an order under section 210, an officer of Inland Revenue or by a special audit panel appointed under sub-section (11) of section 177 exercises a power or performs a function of the Commissioner, such power or function shall be treated as having been exercised or performed by the Commissioner.

(2) The exercise of a power, or the performance of a function, of the Commissioner by an officer of Inland Revenue shall not prevent the exercise of the power, or the performance of the function, by the Commissioner.

(3) The Board or, with the approval of the Board, an authority appointed under this Ordinance, shall be competent to exercise all powers conferred upon any authority subordinate to it.