3. Taxing authorities.-

(1) The State Government may, for carrying out the purposes of this Act, appoint a Commissioner of Taxes and such other persons to assist him as it thinks fit. The Commissioner shall have all the powers and shall perform all the duties conferred or imposed upon him by or under this Act.

(2) The Commissioner shall have superintendence over all officers and persons employed in the execution of this Act and the Commissioner may-

(a) Call for returns from such officers and persons;

(b) Make and issue general rules and specify forms for regulating the practice and proceedings of such officers and persons;

(c) Issue such orders, instructions and directions to such officers and persons as it may deem fit, for the proper administration of this Act.

(3) The Government shall appoint as many Additional Commissioners, Deputy Commissioners, Assistant Commissioners, Superintendents of Taxes and such other person as the Government may think fit for the purpose of performing the functions respectively assigned to them by or under this Act. Such officers shall perform the said functions within such local limits as the Commissioner may assign to them.

(4) All officers and persons employed for the execution of this Act shall observe and follow the orders, instructions and directions of the officers superior to them.

(5) The Commissioner may by order in writing :-

(a) transfer any case or cases relating to any assessee or class of assesses pending before an Assessing Authority to another Assessing Authority having jurisdiction to deal with such case or cases; or

(b) Specify one of the assessing authorities having jurisdiction over an area, which shall deal with any case or cases relating to any assessee or class of assesses.

Where any case is transferred to an Assessing Authority under clause (a) of sub-section (5), such Assessing Authority may deal with the case either de novo or from the stage at which it was transferred.

(6) (a)The Additional Commissioners shall perform their functions in respect of such areas or of such dealers or classes of dealers or of such cases or classes of cases as the Commissioner may direct;

(b) The Deputy Commissioners shall perform their functions in respect of such areas or of such dealers or classes of dealers or of such cases or classes of cases as the Commissioner may direct;

Where any direction issued under clause (b) assigned to two or more Deputy Commissioners, 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 any order which Commissioner may make for the distribution and allocation of the work to be performed;

(7)(a) The Assistant Commissioners of Taxes shall perform their functions in respect of such areas or of such dealers or classes of dealers or of such cases or classes of cases as the Commissioner may direct;

(b) Where any direction issued under clause (a) have assigned to two or more Assistant Commissioners of Taxes, 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 any order the Commissioner may make for the distribution and allocation of the work to be performed;

(8)(a) The Superintendents of Taxes shall perform the powers and functions in respect of such areas or of such dealers or classes of dealers or such cases or classes of cases or a combination thereof as the Commissioner may direct;

(b) Where any direction issued under clause (a) have assigned to two or more Superintendents of Taxes, 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 any order the Commissioner may make for the distribution and allocation of the work to be performed;

(9) (a)The Commissioner may, by general or special order in writing, direct that the powers conferred on the Superintendents of Taxes by or under this Act, shall in respect of any specified cases or classes of cases, or any specified dealers or classes of dealers may be exercised by the Assistant Commissioners of Taxes;

(b) Where an order under clause (a) is issued, then for the purposes of any case or dealer in respect of which any such order applies, reference in this Act or in any Rule made thereunder to the Superintendents of Taxes or prescribed authority shall be deemed to be references to the Assistant Commissioners of Taxes;

(10) In this Section, the word "case" in relation to any dealers specified in any order or direction issued thereunder means all proceedings under this Act in respect of any year which may be pending on the date of such order or direction or which may have been completed on or before such date, and include also all proceedings under this Act which may have commenced after the date of such order or direction in respect of any year.