Jurisdiction

C. Jurisdiction.

1. (1) Deputy Commissioners and the Appellate Authorities shall perform their functions in respect of such areas as the Government may direct.
2. (2) Where by a direction issued under sub-section (1), any area is within the jurisdiction of two or more Deputy Commissioners or Appellate Authorities, they shall perform their functions in accordance with such instructions as the Government may make for the co-ordination of the work to be performed.
3. (3) An Assessing Authority shall perform his functions in respect of such rating area or areas as the Commissioner may direct : Provided that if more than one authority has been appointed for the same rating area, the Commissioner shall specify their exclusive jurisdiction within the area in such manner as he may direct.
4. (4) Inspectors shall perform such functions as may be assigned to them by the Assessing Authority or any other higher authority under whom they are appointed to work.