(1) Where an appeal arises from an assessment order passed by the appropriate assessing authority who is Commercial Tax Officer in rank, such appeal shall lie to the appellate authority who is an Assistant Commissioner, or a Deputy Commissioner, in rank,. as may be authorised by the Commissioner 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, or Additional Commissioner in rank as may be authorised by the Commissioner, and where an appeal arises from an assessment order passed by the appropriate assessing authority who is a Deputy Commissioner in rank, such appeal shall lie to the appellate authority who is an Additional Commissioner, or Special Commissioner in rank, as may be authorised by the Commissioner;

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 Deputy Commissioner or Additional Commissioner, or from the file of one Additional Commissioner to that of another Additional Commissioner or Special Commissioner, or from the file of one Special Commissioner to another Special Commissioner and thereupon the Assistant Commissioner or the Deputy Commissioner or the Additional Commissioner or, the special 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.