6. (1) For the purpose of this Act the assessing authority shall, subject to the provisions of sub-section (2), be the Sub divisional Officer within whose jurisdiction the land-holder ordinarily resides:
Provided that the State Government may direct that any Assistant Collector of the First Class specified by it in this behalf shall exercise in the whole of the district or any part thereof all or any of the powers conferred on the assessing authority under this Act to the exclusion of any other assessing authority:
Provided further that where the land-holder does not ordinarily reside in Uttar Pradesh, the assessing authority shall be the Sub-divisional Officer or the Assistant Collector, exercising jurisdiction within the sub-division, as the case may be, within whose jurisdiction the land holding is situate, and where the holding is situate in more than one district or Sub-division, any such one of the sub-divisional Officers or the Assistant Collectors, as the case may be according as the land-holder may in the manner prescribed exercise his option and the option so exercised shall not be changed except with the previous permission of such authority at may be prescribed :
Provided also that where the option as aforesaid is not exercised or where a question is rised as the assessing authority which should exercise the jurisdiction, the matter shall be reffered to such authority may be prescribed its decision which shall be final.
(2) Where the land-holder desires that the assessment should take place in a sub division other than the one in which he ordinarily resides, he shall apply for such permission-
(i) if the sub-division in which he resides and the sub division in which he desires assessment are in the same district, to the Collector of the district, and
(ii) in other case to such authority as may be prescribed,
(3) The permission applied for under subsection (2) may be granted if the authority to whom the application is made considers that it will help in the convenient and speedy disposal of the assessment.
(4) The assessing authority shall exercise such powers and perform such duties as are conferred on him by this Act or the rules made thereunder.