Section 4. Levy of tax.

(1) Every authority appointed under the Jammu and Kashmir General Sales Tax Act, 1962 shall be the authority for carrying out the purposes of the Act and such authority shall have the like powers and perform like functions under the Act as it has, and performs, under the Jammu and Kashmir General Sales Tax Act, 1962. (2) Subject to the control of Commissioner–– (a) the appellate authorities shall perform the functions in respect of such areas, or of such persons or classes of persons, as the Government may direct ; and (b) the assessing authorities shall perform their functions in respect of such areas, or of such persons or classes of persons, as the Commissioner may direct. (3) Notwithstanding anything contained in sub-section (1), the Government may, if it considers necessary, confer the powers of Assessing Authority and Appellate Authority on persons other than those appointed under the said sub-section.