Control of the Authorities

A. Control of the Authorities.

1. (1) The general superintendence and control over all authorities under the Act shall be vested with the Government.
2. (2) The Deputy Commissioners and Appellate Authorities shall be subordinate to the Commissioner.
3. (3) Subject to the control of the Commissioner, the Assessing Authorities shall be subordinate to the Deputy Commissioner within whose jurisdiction they perform their functions.
4. (4) Subject as aforesaid and to the control of the Deputy Commissioner, Inspectors and other executive or ministerial staff shall be subordinate to the Assessing authority or to any other authority under whom they are appointed to work.