The Commissioner may, with prior approval of the Board, by general or a special order in writing, direct that in respect of all or any proceedings relating to specified cases or classes of cases or specified persons or classes of persons within his jurisdiction, the powers and functions of the Deputy commissioner of Taxes, ²[the Inspecting Joint Commissioner, the Inspecting Additional Commissioner] and the Commissioner under this Ordinance shall be exercised by ²[the inspecting Joint Commissioner, the Inspecting Additional Commissioner], the Commissioner and the Board, respectivly and for the purpose of any proceding in respect of such cases or person reference in this ordinance or the rulse made there under to the deputy commissiner of taxes, ²[the Inspecting Joint Commissiner,the Inspecting Additionel Commissiner, or the Commissioner or the Commissioner shall be deemed to be references to the Inspecting Joint Commissioner, the Inspecting Additional Commissioner], the Commissioner and the Board, respectively.

¹ Ins. By F.A. 1991