7.2 Kinds of Authorities and Their Administrative and Quasi-Judicial Powers andFunctions

• Tax officers — administrative: registration, returns processing, refunds; quasi-judicial: assessment and reassessment, penalty imposition, and first-instance dispute decisions (with the duty to hear both sides — administrative adjudication, the LAW5605 subject).• Departmental review/appeal authorities — internal review of officer decisions within the departmental hierarchy.• The Revenue Tribunal — the statutory appeal forum (Unit 8). The hybrid character is the design's tension: the collector and the first judge sit in the same organization — hence the control mechanisms of 7.3 and the remedies of Unit 8.