87. Superintendence and control of administration under the Act. -

(1) The Commissioner shall superintend the administration and the collection of tax leviable under the Act and shall control all officers appointed to assist him under section 3(1) of the Act.

(2) Subject to the control of the Commissioner, the Deputy Excise and Taxation Commissioner, incharge of the zone shall control all other officers subordinate to him and posted in the districts and areas under his jurisdiction.

(3) Subject to the control and direction of the Commissioner and Deputy Excise and Taxation Commissioner incharge of the zone, the Assistant Excise and Taxation Commissioner or the Excise and Taxation Officer incharge of a district is charged with the duty of carrying out the provisions of the Act.

(4) Subject to the provisions contained in sub-section (4) of section 3 and sub-section (2) of section 46, the Commissioner may either suo-moto or on application, for reasons to be recorded in writing transfer an assessment or revision, at any stage of the proceedings pending before any assessing authority, or revisional authority appointed to assist him under sub-section (1) of section 3 to another assessing or such revisional authority and shall communicate the order of transfer to the applicant affected by the order and to the authorities concerned.