(1)(a) The Government shall superintend the administration and the collection of the tax leviable under the Act.
(b) Subject to the general control and superintendence of the Government, the Commissioner shall control all officers empowered under the Act.
(c) Subject as aforesaid and to the control of the Commissioner, the Additional Commissioner shall control all other officers empowered under the Act.
(2) Assistant Commissioner of Commercial Taxes/the Commercial Tax Officer or Assistant State Tax Officer in charge of an area is charged with the duty of carrying out the provisions of the Act, subject to the control of and direction of the Government, Commissioner and Additional Commissioner.