Notwithstanding that the authority to dispose of an application for declaration forms lies with the appropriate assessing authority, the Commissioner may, on an application, withdraw to himself or transfer to an Additional Commissioner or a Senior joint commissioner, for reasons to be recorded in writing, any application for declaration forms made to the appropriate assessing authority under sub-rule (1) of rule 88 or, allow the applicant to make an application for declaration forms to him or such Additional Commissioner or such Senior joint commissioner as the Commissioner may direct by an order in writing in this behalf for disposal of such application for declaration forms in accordance with the provisions of rule 88 or rule 89.