(a) shall assist the Commissioner in the exercise
or discharge of the Commissioner's powers, authorities, duties and functions,
(b) may, with the approval of the Minister, act in the place of the
Commissioner or, if a person has been appointed under section 4 (6) to act in
the place of the Commissioner, in the place of the person if the Commissioner
or the person, as the case may be:
(i) is absent from duty, or
(ii) though
not absent from duty, is not available to exercise or discharge his or her
powers, authorities, duties and functions,
and while so acting shall have the
immunities and may exercise or discharge all the powers, authorities, duties
and functions of the Commissioner, and
(c) shall exercise or discharge such
other powers, authorities, duties and functions as are conferred or imposed
upon a Deputy Commissioner by or under this or any other Act.
(4) An approval
under subsection (3) (b), in relation to a Deputy Commissioner acting in the
place of the Commissioner, shall not have effect while a person is acting in
the place of the Commissioner under section 4 (6).
(5) No person shall be
concerned to inquire whether or not any occasion has arisen requiring or
authorising a Deputy Commissioner to act in the place of the Commissioner, or
as to the necessity or propriety of any approval for a Deputy Commissioner so
to act and all things done or omitted by a Deputy Commissioner while so acting
shall be as valid and effectual and shall have the same consequences as if
they had been done or omitted by the Commissioner.