Authority to object: objections may be made to designated tax officers and the Commissioner may allocate jurisdiction by notice. Objections under the objection provision may be filed with designated officers including Special Commissioner, Additional Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner, Value Added Tax Officer and Assistant Value Added Tax Officer; the Commissioner may, by notice in the Official Gazette, fix or modify the jurisdiction of these authorities based on territory, pecuniary limits, nature or class of objections, or other appropriate bases.