3. (1) The Government may, by notification in the official Gazette, appoint a person to be the Controller for the purpose of this Ordinance and such number of Deputy Controllers and Assistant Controllers as may be necessary for the performance and discharge of such functions and duties as may be assigned to them by or under this Ordinance and may, by general or special order, provide for the distribution or allocation of work to be performed by them. (2) Subject to the provisions of this Ordinance, the Controller shall perform his functions and discharge his duties under the general supervision and control of the Government. (3) Subject to the provisions of this Ordinance and of such orders as may, from time to time, be made by the Government in this behalf, the Deputy Controllers and Assistant Controllers shall perform their functions and discharge their duties under the general supervision and control of the Controller.