Appointment of commissioner, Assessing or Appellate Authority and their powers and functions of Assessing Authorities

(1) The Government may by notification appoint a Commissioner for the purpose of exercising the powers conferred and performing the functions entrusted to him by or under this Act. (2) The Government may also appoint the assessing authority, appellaite authority and such other officers as they may deem fit for the purposes of this Act, and such authorities and Officers shall perform such functions within such area or areas or the whole of the State of Tripura as they may assign to them. (3) The Commissioner assessing authority and the appellate authority shall exercise such powers and perform such functions as may be prescribed.