(2)Without prejudice to any other functions that the Commissioner may perform under the provisions of this Act, he shall exercise the following powers and discharge the following functions -(a)to superintend and control all persons employed in the executive administration of tax;(b)subject to the provisions of this Act and Rules, to make rules of procedure and conduct of administration for the guidance of persons subordinate to him;(c)to call for any record form any subordinate officer and also to call for any paper or document in connection with any assessment under this Act;(d)to inspect the records and to superintend the work of officers subordinate to him and their officers.].
