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 a Special Commissioner, an Additional Commissioner or a Senior joint commissioner, for reasons to be recorded in writing, any aplication for declaration forms made to the appropriate assessing authority under sub-rule (1) of rule 30G or allow the applicant to make an application for declaration forms to him, or such Special Commissioner, 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 30G or rule 30H.