Section 4 in Kerala Tax on Paper Lotteries Act, 2005
4. Jurisdiction of officers.
(1)The Deputy Commissioner shall perform their functions in respect of such areas or of such promoters or classes of promoters or of such cases or classes of cases as the Commissioner may direct.(2)The Assistant Commissioner shall perform their functions in respect of such areas or of such promoters or classes of promoters or such cases or classes of cases as the Commissioner may direct.
