239. Appellate authority

(1) Where an appeal arises from an assessment order passed by the appropriate assessing authority who is a Commercial Tax Officer in rank, such appeal shall lie to the appellate authority who is an Assistant Commissioner in rank and where an appeal arises from an assessment order passed by the appropriate assessing authority who is an Assistant Commissioner in rank, such appeal shall lie to the appellate authority who is a Deputy Commissioner in rank:

Provided that, if the Commissioner thinks fit so to do, he may transfer any appeal from the file of one Assistant Commissioner to that of another Assistant Commissioner or Deputy Commissioner or from the file of one Deputy Commissioner to that of another, and thereupon the Assistant Commissioner or the Deputy Commissioner, as the case may be, to whose file the appeal is so transferred, shall proceed with and dispose of the appeal as if it had been duly filed before him.

(2) An appeal from an assessment order passed by the appropriate assessing authority shall lie to that appellate authority who has appellate jurisdiction over such assessing authority.