The Gift-Tax Act, 1958

10. Inspecting Assistant Commissioners of Gift-tax.

The Commissioner of Gift-tax may empower as many persons as he thinks fit to exercise under this Act the functions of an Inspecting Assistant Commissioner of Gift-tax, and on being so empowered the Inspecting Assistant Commissioners of Gift-tax shall perform their functions@ in respect of such areas or such persons or such classes of persons as the Commissioner may direct. and where such directions have assigned to two or more Inspecting Assistant Commissioners the same area or the same persons or the same classes of persons 1[they shall have concurrent jurisdiction and shall perform such functions in respect of the said areas or persons or classes of persons as the Commissioner may, by general or special

1. Subs, by Act 20 of 1967, s. 35, for certain words (w.e.f. 1-4-1967).

2. Ins. by Act 53 of 1962, s. 6 (w.e.f. 1-4-1963).

3. Ins. by Act 29 of 1977, s. 39 & Sch. V (w.e.f. 10-7-1978 )875Aorder in writing, specify, for the distribution and allocation of the work to be performed].

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