(1)There shall be the following authorities to assist the Commissioner. -(i)Additional Commissioner of Taxes,(ii)Joint Commissioner of Taxes,(iii)Deputy Commissioner of Taxes,(iv)Assisstant Commissioner of Taxes.(v)Superintendent of Taxes,(vi)Inspector of Taxes.(vii)Any other person appointed as such by the State Government.(2)Subject to the provisions of the Act and the Rules made there under, the Commissioner, may, by notification in the official Gazettee, delegate the powers to be exercised by above classes of officers and shall specify the area of the person in respect of which powers are to be exercised by each of the above class of officers.Provided that the power of revision conferred upon the Commissioner under Section 70 of the Act shall not be delegated.
