(1)The Commissioner shall have and exercise all the powers and shall perform all the duties conferred or imposed upon him by or under this Act.Provided that the Commissioner may, by an order in writing, delegate any power vested in him to any officer appointed under sub-section (3).(2)The Commissioner shall have superintendence over all officers and persons employed in the execution of this Act and the Commissioner may, -(a)call for returns from such officers and persons;(b)make and issue general rules and prescribe forms for regulating the practice and proceedings of such officers and persons;(c)issue such orders, instructions and directions to such officers and persons as it may deem fit, for the proper administration of this Act.(3)The Government shall appoint as many Joint Commissioners, Deputy Commissioners, Deputy Commissioner (Appeals), Assistant Commissioner (Appeals), Assistant Commissioners, Commercial Tax Officers and such other officers as they think fit for the purpose of performing the functions respectively assigned to them by or under this Act. Such officers shall perform the said functions within such local limits as the Commissioner may assign to them.(4)All officers and persons employed for the execution of this Act shall observe and follow the orders, instructions and directions of the officers superior to them: Provided that no such Orders, Instructions or directions shall be given so as to interfere with the discretion of the Deputy Commissioner (Appeals) and Assistant Commissioner(Appeals) in the exercise of their appellate functions.(5)The Commissioner or the Deputy Commissioner may by order in writing. -(a)transfer any case or cases relating to any assessee or class of assesses pending before an assessing authority to another assessing authority having jurisdiction to deal with such case or cases; or(b)specify one of the assessing authorities having jurisdiction over an area, which shall deal with any case or cases relating to any assessee or class of assessees.(6)Where any case is transferred to an assessing authority under clause (a) of sub-section (5), such assessing authority may deal with the case either de novo or from the stage at which it was transferred.
