(4)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 the rules, to make rules of procedure and conduct of administration for the guidance of persons subordinate to him;(c)To call for any record from 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.
