Commercial Tax Authorities

(1) There shall be the Commissioner of Commercial Taxes to be appointed by the Government who 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 he may: (a) call for returns from such officers and persons; (b) make and issue general rules and specify forms for regulating the practice and procedure to be followed by 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) (a) The Government shall appoint the Special Commissioner, Additional Commissioner and as many Joint Commissioners, Deputy Commissioners, Assistant Commissioners, Commercial Tax inspectors and such other persons as it think fit for the purpose of performing the functions respectively assigned to them by or under this Act. (b) Such officers and persons shall perform the functions within such localities as the Government or any authority or officer empowered by it in this behalf 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:- (a) transfer any case or cases relating to any assessee or class of assessees pending before an assessing authority to another assessing authority having jurisdiction to deal with such case or cases; or (b) specify any 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 assessees. (6) 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.