Appellate authority.

137. (1) Where an appeal arises from an assessment order passed by the appropriate assessing authority who is a Sales Tax Officer in rank, such appeal shall lie to the appellate authority who is an Assistant Commissioner, or Deputy Commissioner, in rank, as may be notified by the Commissioner, and where an appeal arises from an assessment order passed by the appropriate assessing authority who is an Assistant Commissioner in rank, such appeal shall lie to the appellate authority who is a Deputy Commissioner, or Additional Commissioner in rank, as may be notified by the Commissioner, and where an appeal arises from an assessment order passed by the appropriate authority who is a Deputy Commissioner in rank, such appeal shall lie to the appellate authority who is an Additional Commissioner:

Provided that, if the Commissioner thinks fit so to do, he may transfer any appeal from one Assistant commissioner to another Assistant Commissioner or Deputy Commissioner, or from one Deputy Commissioner to another Deputy Commissioner, or Additional Commissioner, or from one Additional Commissioner to another Additional Commissioner, and thereupon the Assistant Commissioner or the Deputy commissioner, or the Additional Commissioner, as the case may be, to whom the appeal is so transferred, shall proceed with and dispose of the appeal as if it had been duly filed before him.

(2) An appeal from an assessment order passed by the appropriate assessing authority shall lie to that appellate authority who has appellate jurisdiction over such assessing authority.