Amendment status not verified — confirm the current text below against the official source.
Other powers of Commissioner.—(1) The Commissioner shall have power at any stage— (a) to transfer any proceeding pending before 1[a Joint or a Deputy or an Assistant Commissioner] to his own file and dispose of it himself, or (b) to transfer it to another 2[Joint or Deputy or Assistant Commissioner] for disposal. (2) If the Commissioner is satisfied that 1[a Joint or a Deputy or an Assistant Commissioner] has failed to exercise any power or discharge any duty which he ought to have exercised or discharged, the Commissioner may himself exercise such power or discharge such duty. 3[(3) * * * * *] Omitted. (4) Notwithstanding anything contained in this Act, where the office of 1[a Joint or a Deputy or an Assistant Commissioner] is vacant, the Commissioner may, until the vacancy is filled— (a) himself exercise the powers conferred and discharge the duties imposed by this Act or the rules made thereunder on the 2[Joint or Deputy or Assistant Commissioner] ; or (b) authorize another 1[Joint or Deputy or Assistant Commissioner] to exercise the said powers and discharge the said duties.