15. Tax Authorities

(1) There shall be such classes and such number of Tax Authorities including assessing authorities as may be specified by the State Government for the purposes of this Act.

(2)The authorities specified under sub-section (1) shall be appointed by the State Government and shall exercise, discharge and perform such powers, duties and functions in respect of such areas and such classes of persons or such dealers as may be specified by the State Government.

(3) Where any orders issued under sub-section (2) have assigned to two or more tax authorities the same area or the same dealers or classes of dealers or the same cases or classes of cases, they shall perform their functions in accordance with such order as the Commissioner may make for the distribution and allocation of the work.