Farm Tax Act, 1985

Delegation of functions by Farm Tax Commissioner.

15.—(1) The Commissioner may delegate any of his functions under this Act to any one or more of the officers of the Commissioner but shall not delegate a function in relation to an appeal or application under section 6 of this Act to an officer of the Commissioner who has previously performed a function under this Act in relation to the agricultural land holding concerned.

(2) Where a function is delegated under subsection (1) of this section—

(a) the officer of the Commissioner to whom the function is delegated, shall perform the function under the general direction and subject to the general control of the Commissioner, and

(b) the officer of the Commissioner to whom the function is delegated shall perform the function in accordance with such (if any) limitations as may be specified in the delegation in relation to the area or period in which or the extent to which he is to perform the function.

(3) Notwithstanding subsection (2) of this section, where a function is delegated under subsection (1) of this section, the Commissioner may, in any particular case of the performance of the function, inform the officer of the Commissioner concerned that he has decided to perform the function, or continue the performance of the function, himself, as on and from a specified date and, if he does so, the function shall, as on and from the date so specified, be performable by the Commissioner and not by the officer of the Commissioner concerned.

(4) A delegation under this section may relate to the performance generally of a function or to the performance of a function in a particular case or class of case or in relation to land in a particular area.

(5) (a) The Commissioner may revoke a delegation under this section at any time either generally or in relation to a particular case or class of case or in relation to land in a particular area.

(b) Where, as respects a particular case, a delegation of a function is revoked under this section at a time when the function has not been fully performed, the Commissioner may continue the performance of the function as respects the case.

(6) The Minister for Finance may give general directions to the Commissioner concerning the exercise of his functions under this section and the Commissioner shall comply with any such directions.