51. Authorities who may exercise powers of revision under Section 32.
For the purpose of the exercise of the powers of the nature referred to in sub-section (1) of Section 32 the authorities specified in column (1) of the Table below shall be deemed to be sub-ordinate to the authority specified in the corresponding entry in column (2) thereof.
1. Additional Commissioners, Joint Commissioners, Commissioner of
Deputy Commissioners, Appellate Dy. Commissioners, Commercial Taxes.
Assistant Commissioners, Commercial Tax Officers,
Deputy Commercial Tax Officers and Assistant
Commercial Tax Officers.
2. Deputy Commissioners including Appellate Deputy Additional Commissioner
Commissioners, Assistant Commissioners, of Commercial Taxes
Commercial Tax Officers, Deputy Commercial (legal), or
Tax Officers and Assistant Commercial Tax Officers. Joint Commissioner of
Commercial Taxes (Legal)
3. Assistant Commissioners, Commercial Tax Officers, Deputy Commissioner
and Deputy Commercial Tax Officers and Assistant (Commercial Taxes)
Commercial Tax Officers of the division concerned.
4. Commercial Tax Officers, Deputy Commercial Tax Assistant Commissioner
Officers and Assistant Commercial Tax Officers. (Commercial Taxes), of
the division concerned.