8.1 Kinds of Authorities (Administrative, Quasi-Judicial and Judicial)

The structural map (under the Ministry of Finance): Layer Organ The work Policy Ministry of Finance The budget; the Finance Act; tax policy Apex administration Inland Revenue Department (IRD) Policy execution, audit directions, the tax system's head Large accounts Large Taxpayer Office (Harihar Bhawan, Lalitpur) The largest taxpayers — one window Field Inland Revenue Offices / Revenue Offices / Taxpayer Service Offices Registration, returns, first-line audit, collection Outside the administration The Revenue Tribunal The specialized appeal body (Unit Investigation Revenue Investigation Department Fraud-grade investigation (the intelligence arm) The three kinds of authority (the classification the syllabus wants): Administrative: the officers in their executive mode — registration, return processing, refunds, collection: the system's routine management; Quasi-judicial: the SAME officers in their adjudicative mode — assessment and reassessment, penalty imposition, first-instance dispute decisions: determining rights and liabilities, with the duty to hear both sides and give reasons (LAW 308's administrative adjudication applied); Judicial: the Revenue Tribunal (the statutory appeal forum) and the courts above it (the High Courts and the Supreme Court in appeal and writ) — the dispute system's independent layers (Unit 9's map). The design's tension (the paragraph the examiner rewards): the collector and the first judge sit in the SAME organization — the tax officer is both administrator and adjudicator — hence the control mechanisms (8.2) and the independent…