Amendment status not verified — confirm the current text below against the official source.
Connuerciitl 'lhx Authorities. ' ( 1) Tlrerc shallbe the C'ommissioncr ofcon lercialTaxcs to be appointed by the Covcmmenl who shell htve all the poweN and shallpcrli n 'rll lhe duties confe|red ot imposed upon himby or undcrthis Ac! (2) The Colnmissioner shallhavc suPerintcndencc over all otlicers and persons enrl'oyed in lhe (\C. Lr:ut Ol'l_ r, A.t:rr'ol cCO.lrl.s.OlL'an':)._ (a) call for returns ltom such o1}lcerc and persons; (b) make and issLte gener al lules and specify I'ofins tbr regulalil,]g thc practice and procedure lo be fbilowed by such ofl'icers and penorlsi (c) issue such ordcrs, il$lrrctions anddir-ections to such officets ud peNolrs as i! mty deenl lit, ti.r rhe proper rdmirlislration ofthis Act. (3) (a) -l he G,Jver rrlrlent shull app'rinl thc Speci'rl Comrnissioner, Arlditional Commissioner an( I as many Joirtt Comnlissiorers. Deputy Commissioners, Assistanl Corl]mis\iLrn(l \, CoormercialTax inspectors aDd such otllerpcrsons as it thir)]( flt lbr the purpose o1' pe brlrxrrg thclulolions respeclively assiSncd to Lhem by orunderthis Act' (b)Such ofriccrs andpcrsons shall perfilnfie s d tunctions within such Ioculiirnrrs iLs tbe GovernDlert or ary allthodty or olllcer empowered by iI in this behalfmay assign to fienl' (4) All officers and persons employed fbr the execution ofthis Act shallobseNe 'nd follow the order-s, instru.lrons and dilections cl the oflicels supedor to them: (5./ ,"(l o-r L..iLJr'rlnir) o, '.Je''rr^r'tir 1: (a) transler any case or cases relaLing to any assessce or class ofassessees Peuding belb'e an assessil'lg , rlthodiy 10 another $sessing aLllbodly havingjurisdiction to derl wilh \rrch 'rse or casesl ol (b) specify any one ol lhc assessing rtrtholitics hrvingluILsilretion uveL cniut:rwh|:hshall deal with any case or cases lelatirg to any assessee or class ofasset_sees' (6) Where any case is transfene.l to ar assesslng autho tyundelchLtsc(a)ofsub-section(5)' slrch asscssing auth.)lity may dealwith thecase eiLherdenovo ol ftomlhe stagc at \\'hich it was transfen'ed.