Amendment status not verified — confirm the current text below against the official source.
Taxing authorities. (1) The State Government may, for carrying out the purposes of this Act, appoint a person to be the Commissioner and as many other officers as mentioned in sub section (2) to assist him as it thinks fit. (2) There shall be the following taxing authorities to assist the Commissioner:— (a) Additional Commissioner of Taxes; (b) Joint Commissioner of Taxes; (c) Deputy Commissioner of Taxes (Appeals); (d) Deputy Commissioner of Taxes; (d) Assistant Commissioner of Taxes; (e) Superintendent of Taxes; (f) Inspector of Taxes; (g) any other person appointed as such by the State Government. THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 7, 2009 257 Amendment of section 3. (3) The Commissioner shall have jurisdiction over the whole of the State of Assam and the other officers appointed to assist him shall have jurisdiction either over the whole of the State or over such areas as the State Government may specify. (4) The Commissioner appointed under sub-section (1) and other officers appointed to assist him shall exercise such powers as may be conferred and perform such duties as may be required by or under this Act. (5) The Commissioner shall have superintendence over all officers and persons employed in the execution of this Act and he may,— (a) make and issue general rules and specify forms for regulating the practice and proceedings of such officers and persons; (b) issue such orders, instructions and directions to such officers and persons as he may deem fit, for the proper administration of this Act. (6) 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 of Taxes (Appeals) in the exercise of his appellate functions. (7) No person shall be entitled to call in question in any proceedings, the jurisdiction of any taxing authority appointed under this section, after the expiry' of thirty days from the date of receipt by that person of any notice issued by such taxing authority under this Act. Any objection as to the jurisdiction of any such taxing authority may be raised within the period aforesaid by submitting a memorandum to the authority concerned who shall refer the question to the Commissioner. The Commissioner shall, after giving the person raising the objection a reasonable opportunity of being heard, make an order determining the question of jurisdiction and his decision in this behalf shall be final.”