Use of powers of subordinate officer (section 30) means:

A. An officer appointed under this Act shall exercise such powers and discharge such duties as are conferred or imposed on him under this Act and he shall also be competent to exercise all powers and discharge all duties or functions conferred or imposed upon any officer subordinate to him

B. Notwithstanding anything contained in this Act or the rules there under the Board may by general or special order impose such limitations or conditions on the exercise of such powers and discharge of such duties by any officer of Inland Revenue as it deems fit

C. Both A & B

D. None of these

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