5. Additional Commissioner

(1) The State Government may appoint one or more persons to be an Additional Commissioner or Additional Commissioners of Commercial Taxes, and such person or persons shall assist the Commissioner.

(2) An Additional Commissioner shall have such of the powers, and shall be entitled to perform such of the duties, of the Commissioner as the State Government may by Notification specify.

(3) Any reference to the Commissioner in this Act shall, in respect of the powers and duties specified in the notification under sub-section (2), be deemed to include a reference to an Additional Commissioner.

(4) The Commissioner may transfer to, or withdraw to himself from, an Additional Commissioner any case or matter with which an Additional Commissioner is competent to deal in exercise or performance of the powers or duties specified in the notification under sub-section (2), or may transfer any such case or matter from an Additional Commissioner competent to deal with the same to another Additional Commissioner so competent.