(1) Where any assessment order or any other order has been passed by an Assistant Commissioner before the 16th day of January, 2009, appeal or revision, as the case may be, in respect of such an order, shall lie at the first instance before the Senior Joint Commissioner, having jurisdiction.

(2) Notwithstanding anything contrary contained in the law in force before the 16th day of January, 2009, any application for appeal, revision or review pending to an Assistant Commissioner or a Deputy Commissioner before the said date, shall, on or after the said date, be disposed of by the Deputy Commissioner or the Joint Commissioner or the Senior Joint Commissioner, as the case may be, having jurisdiction, to whom such application for appeal, revision or review has been filed as such Assistant Commissioner or Deputy Commissioner before the said date.