Chapter II AUTHORITIES

Instruction to subordinate authorities.-(1) The State Government may, from time to time issue such orders, instructions and directions to all officers and persons employed in the execution of this Act as the Government may deem fit, for the administration of this Act, and all such officers and persons shall observe and follow such orders, instructions and directions of the State Government: Provided that no such orders, instructions or directions shall be issued so as to interfere with the discretion of any appellate Authority in the exercise of its appellate functions.

1. (2) All officers and persons employed in the execution of this Act, shall observe and follow such administrative instructions as may be issued to them for their guidance by the Commissioner.

Jurisdiction of officers.-(1) The Deputy Commissioner shall perform their functions in respect of such areas or of such promoters or classes of promoters or of such cases or classes of cases as the Commissioner may direct.

1. (2) The Assistant Commissioner shall perform their functions in respect of such areas or of such promoters or classes of promoters or such cases or classes of cases as the Commissioner may direct.

Change of incumbent of an office.—Whenever, during the pendency of any proceedings under this Act, an officer ceases to exercise jurisdiction and is succeeded by another; the officer so succeeding may continue the proceedings from the stage at which the proceedings was left by his predecessor; Provided that before the proceedings against the promoter is so continued the previous proceedings or any part thereof be re-opened or that he may be heard before any order of assessment is passed against him.