(a) The Chief Appeals Officer may appoint any person whom he considers suitable to sit as an assessor with an appeals officer when any question which appears to the Chief Appeals Officer to require the assistance of assessors is heard.
(b) The Chief Appeals Officer may constitute, on the basis of districts or otherwise as he considers appropriate, panels of persons to sit as assessors with appeals officers and members may be selected in such manner as he may determine from such panels to so sit when any question which, in the opinion of the Chief Appeals Officer, is appropriate for the assistance of assessors is heard.