The Gift-Tax Act, 1958
8A. Commissioners of Gift-tax (Appeals).
The Board may empower as many persons
as it thinks fit to exercise under this Act the functions of a Commissioner of
Gift-tax (Appeals), and on being so empowered the Commissioners (Appeals) shall
perform their functions in respect of such areas or such persons or such classes
of persons as the Board may direct, and where such directions have assigned to
two or more Commissioners (Appeals) the same areas or the same persons or the
same classes of persons they shall perform their functions in accordance with
such orders as the Board may make for the distribution and allocation of the
work to be performed.]