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The Kerala General Sales Tax Act, 1963
Chapter II : Authorities and Appellate Tribunal

Body 3. Sales tax Authorities

(1) The Commissioner of State Tax shall have and exercise all the powers and shall perform all the duties conferred or imposed upon him/her by or under this Act.

(1A) The Commissioner of State Tax shall have superintendence over all officers and persons employed in the executive of this Act and the Commissioner of State Tax may:-

    (a) call for returns from such officers and persons;

    (b) make and issue general rules and prescribe forms for regulating the practice and proceeding of 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.

(2) The Government shall, by notification, appoint as many Special Commissioner of State Tax, Additional Commissioners of State Tax, Additional Commissioners of State Tax (Appeals), Joint Commissioners of State Tax, Joint Commissioners of State Tax (Appeals), Deputy Commissioners of State Tax, Assistant Commissioners of State Tax, State Tax Officers and such other officers as they think fit for the purpose of performing the function respectively assigned to them by or under this Act. Such officer shall perform the said functions within such local limits as the Government or any authority of officer empowered by them in this behalf may to them.

(3) All officers and persons employed in the execution of this Act shall observe and follow the orders, instructions and directions of the officers superior to them;

(4) Commissioner of State Tax or Joint Commissioner of State Tax may, by order in writing;

    (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 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.

(5) Where any case is transferred to an assessing authority under clause (a) of sub-section (4), such assessing authority may deal with the case either de novo or from the stage at which it was transferred.