(1) There shall be the following class of authorities to be appointed by the State Government, for carrying out the purposes of this Act, namely :-

(a) Commissioner of Commercial Taxes;

(b) Additional Commissioner of Commercial Taxes;

(c) Joint Commissioner of Commercial Taxes:

(d) Deputy Commissioner of Commercial Taxes:

(e) Assistant Commissioner of Commercial Taxes:

(f) Commercial Taxes Officer.

(2) The authorities appointed under sub-Section (1) shall, within such areas (or in respect of such transaction falling within an area) as the State Government may by notification specify, exercise such powers as may be conferred and perform such duties as may be imposed, by or under this Act.

(3) The Commissioner may, at any stage, direct transfer of a proceeding under this Act in respect of any dealer from the prescribed authority to another authority of the same or higher rank appointed under sub-Section (1). Where such direction is given by the Commissioner the authority to whom the proceeding is transferred shall proceed to dispose it of as if it had been initiated by the said authority, irrespective of the local limits of its jurisdiction; such transfer shall not render necessary the re-issue of any notice already issued before the transfer and the authority to whom the proceeding is transferred may, in its discretion, continued it from the stage at which it was left by the authority from whom it was transferred.

(4) For smooth functioning of the office, it shall be lawful for the Deputy Commissioner or the Assistant Commissioner in-charge of a circle or the Commercial Taxes Officer in-charge of a circle or sub-circle, to allot work and proceedings amongst the officers posted in circle or sub-circle, as the case may be and it may include transfer of a proceeding from one officer to another posted in the same office and exercising concurrent jurisdiction.