Gift - Tax Act, 1958
9. Commissioners of Gift-tax.
The Board may empower as many persons as it thinks
fit to exercise under this Act the functions of a
Commissioner of Gift-tax, and an being so empowered the Commissioners of
Gift-tax 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 the same area, or the same persons
or the same classes of persons they shall have concurrent jurisdiction 1[and
shall perform such functions in relation to the said area or persons or classes
of persons as the
Board may, by general or special order in writing, specify, for the
distribution and allocation of the work to be performed].