(1) The Government may, for carrying out the purposes of this Act, appoint a person to be the Commissioner and as many other officers as mentioned in sub-section (2) to assist him as it thinks fit.

(2) There shall be the following taxing authorities in various capacities to assist the Commissioner:-

(a) Additional Commissioner of Taxes;

(b) Joint Commissioner of Taxes;

(c) Deputy Commissioner of Taxes;

(d) Assistant Commissioner of Taxes;

(e) Superintendent of Taxes;

(f) Inspector of Taxes;

any other person appointed as such by the Government.

(3) The Commissioner shall perform his functions in respect of the whole of the State of Assam and the other officers shall perform their functions in respect of such area or areas or of such dealers or classes of dealers or of such cases or classes of cases as the Government may, by notification in the Official Gazette, direct:

Provided that the Commissioner may, by notification in the Official Gazette, entrust all the cases of dealers dealing in a particular commodity in any area to any officer and such officer shall perform his functions in respect of such dealers.

(4) The Government may authorise an officer not below the rank of the Deputy Commissioner of Taxes to exercise the power and perform the functions of the Appellate Authority under section 79 of this Act.

(5) The Commissioner shall have superintendence over all officers and persons employed in the execution of this Act and he may,-

(a) make and issue general rules and specify forms for regulating the practice and proceedings of such officers and persons;

(b) issue such orders, instructions and directions to such officers and persons as it may deem fit, for the proper administration of this Act.

(6) 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:

Provided that no such orders, instructions or directions shall be given so as to interfere with the discretion of the Appellate Authority in the exercise of his appellate functions.

(7) The Commissioner may, by an order in writing, transfer any case or matter relating to any dealer from himself to any other officer and he may likewise transfer any case or matters from any officer appointed under sub-section (2) to assist him to any other officer so appointed or to himself, whether such other officer has jurisdiction over the area to which the case or matter relates or not, provided he is otherwise competent to deal with such case or matter in exercise or performance of the powers or duties referred to in sub-section (3).

Where any case is transferred to an authority, such authority may deal with the case either de novo or from the stage at which it was transferred.

(8) Whenever in respect of any proceedings under this Act the Commissioner or any person appointed under sub-section (2) to assist him, ceases to exercise jurisdiction and is succeeded by another person who has and exercises jurisdiction, the person so succeeding may continue the proceedings from the stage at which the proceedings was left by his predecessor:

Provided that the dealer concerned may demand that before the proceedings is so continued, the previous proceedings or any part thereof be reopened or that before any order of assessment is passed against him, he be reheard.

(9) Subject to such restrictions and conditions as may be prescribed, the Commissioner may, by notification in the Official Gazette, delegate any of his powers under this Act and the rules framed thereunder to any officer and any such officer shall thereupon exercise the said powers.

(10) No person shall be entitled to call in question in any proceedings, the jurisdiction of any tax authority appointed under this section, after the expiry of thirty days from the date of receipt by that person of any notice issued by such tax authority under this Act. Any objection as to the jurisdiction of any such tax authority may be raised within the period aforesaid by submitting a memorandum to the authority concerned who shall refer the question to the Commissioner. The Commissioner shall, after giving the person raising the objection a reasonable opportunity of being heard, make an order determining the question of jurisdiction and his decision in this behalf shall be final.