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    <description>The Board may empower persons to exercise the functions of Commissioners of Wealth-tax (Appeals) under the Act, and empowered Commissioners (Appeals) shall perform functions in respect of such areas, persons, or classes as the Board directs; where two or more Commissioners (Appeals) are assigned the same area, persons, or classes, they shall perform functions according to Board orders for distribution and allocation of work.</description>
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      <description>The Board may empower persons to exercise the functions of Commissioners of Wealth-tax (Appeals) under the Act, and empowered Commissioners (Appeals) shall perform functions in respect of such areas, persons, or classes as the Board directs; where two or more Commissioners (Appeals) are assigned the same area, persons, or classes, they shall perform functions according to Board orders for distribution and allocation of work.</description>
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