(1) The Government of Nepal may appoint the necessary number of tax officers for the purposes of this Act. If the Government of Nepal deems it necessary, the work that falls within the jurisdiction of one officer may be done by another tax officer.

(3) The tax officers being appointed before this Act comes into force shall be deemed to have been appointed under this Act.

p>(4) The tax officer may delegate all or some of his powers to his subordinates under his general supervision and control. (6) If there is a special instruction from the Government of Nepal regarding handing over his authority to the employee under him, the tax officer shall do so accordingly.