(1)The Commissioner shall have all the powers and shall perform all the duties conferred or imposed upon him by or under this Act.(2)The Commissioner shall have superintendence and control 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 specify 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 he may deem fit, for the proper administration of this Act.(3)The Government shall appoint a Commissioner and as many Joint Commissioners, Deputy Commissioners, Assistant Commissioners, Taxation Officers, Inspectors and such other 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 empowered by the Commissioner in this behalf.(4)All Officers and persons employed for carrying out the purposes of this Act shall observe and follow the order, instruction and direction of the Officers superior to them.(5)The Commissioner may, by order in writing:(a)transfer any case or cases relating to any assessee or class of assessees 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 assesses.Where any case is transferred to an Assessing Authority under clause (a) of subsection (5), such Assessing Authority may deal with the case either de novo or from the stage at which it was transferred.
