(1)For carrying out the purposes of this Act, the State Government may be notification appoint a person to be the Commissioner of Taxes, together with such other persons to assist him as it thinks fit and may specify the areas or areas over which they shall exercise jurisdiction(2)Persons appointed under sub-section (1) shall exercise such powers as may be conferred, and perform such duties as may be required, by or under this Act.(3)Subject to such restrictions and conditions as may be prescribed, the Commissioner may, by order in writing, delegate any of his powers under this Act to any person appointed to assist him under sub-section (1).(4)Notwithstanding anything contained in sub-section (1), the Commissioner may transfer any case or matter from any person appointed under sub-section (1) to assist him to any other persons so appointed whether such other person has jurisdiction over the area to which the case or matter relates or not, provided he is otherwise competent to deal with such case or matter in exercise or performance of the powers or duties referred to in sub-section (2).(5)The State Government may authorise an officer, not below the rank of a Deputy Commissioner of taxes appointed under sub-section (1) to exercise the power and perform the function of the appellate authority under section 34.(6)Persons appointed under sub-section (1) shall exercise such powers as may be conferred, and perform such duties, as may be required by and under this Act.(7)Where any case is transferred to an Assessing or Appellate Authority under sub-section (4) such authority may deal with the case either de novo or from the stage at which it was transferred.
