The Gift-Tax Act, 1958

11A. Commissioner competent to perform any function or functions.

In respect of any function to be performed by a Commissioner under any provision of this Act, in relation to an assessee, the Commissioner referred to therein shall,-

1. in a case where only one Commissioner has jurisdiction over such assessee, be such Commissioner;
2. in a case where two or more Commissioners have concurrent jurisdiction over such assessee, be the Commissioner empowered to perform such function by the Board.]