(1) Where an appeal arises from an assessment order passed by the appropriate assessing authority who is-

(a) a Commercial Tax Officer in rank, such appeal shall lie to the appellate authority who is a Deputy Commissioner or Joint Commissioner in rank;

(b) a Deputy Commissioner in rank, such appeal shall lie to the appellate authority who is Joint Commissioner or Senior Joint Commissioner in rank;

(c) a Joint Commissioner in rank, such appeal shall lie to the appellate authority who is a Senior Joint Commissioner in rank;

(d) a Senior Joint Commissioner in rank, such appeal shall lie to the appellate authority who is an Additional Commissioner in rank:

Provided that, if the Commissioner thinks fit so to do, he may transfer any appeal from the file of one Deputy Commissioner to that of another Deputy Commissioner or Joint Commissioner or from the file of one Joint Commissioner to that of another Joint Commissioner or Senior Joint Commissioner or from the file of one Senior Joint Commissioner to that of another and thereupon the Deputy Commissioner, Joint Commissioner or Senior Joint Commissioner, as the case may be , to whose file the appeal is so transferred, shall proceed with and dispose of the appeal as if it had been duly filed before him.

(2) An appeal from an assessment order passed by the appropriate assessing authority shall lie to that appellate authority who has appellate jurisdiction over such assessing authority.