Where an appeal arises from an assessment order passed by the appropriate assessing authority who is a Sale Tax Officer in rank, such appeal shall lie to the appellate authority who is a Deputy Commissioner or a joint commissioner or a senior joint 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 a Joint Commissioner or a Senior Joint Commissioner or an 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 Joint Commissioner in rank, such appeal shall lie to the appellate authority who is a Senior joint Commissioner or an 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 Senior Joint Commissioner in rank, such appeal shall lie to the appellate authority who is an Additional Commissioner or a Special Commissioner, in rank, as may be authorized by the Commissioner:

Provided that if the Commissioner thinks fit so to do, he may transfer any appeal from the file of one Deputy Commissioner to that of another Deputy Commissioner or Joint Commissioner or senior Joint Commissioner or from the file of one Senior Joint Commissioner to that of another Senior Joint Commissioner or Additional Commissioner, or from the file of one Additional Commissioner to, that of another Additional Commissioner or Special Commissioner, and thereupon the Deputy Commissioner or the Joint Commissioner or the Senior Joint 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.