51. Superintendence and control of the administration under the Act.
(1)(a)The Government shall superintend the administration and the collection of tax leviable under the Act.(b)Subject to the general control and superintendence of the Government, the Commissioner shall control all officers empowered under the Act.(c)Save as aforesaid and subject to the control of the Commissioner, the Assistant Commissioner shall control all other officers employed under the Act.(2)The Luxury Tax Officer or Assistant Luxury Tax Officer in charge of an area shall be charged with the duty of carrying out the provision of the Act, subject to the control of and direction of the Government, Commissioner and Assistant Commissioner.
