3. Subordination of officers | Knowledge Bank

CHAPTER II COMMERCIAL TAX AUTHORITIES AND TRIBUNAL

3. Subordination of officers

For the purpose of sub-section (8) of section 16, the subordination of the officers and persons shall be as follows, namely:-

(a) a Joint Commissioner shall be subordinate to an Additional Commissioner and a Special Commissioner.

(b) a Deputy Commissioner shall be subordinate to a Joint Commissioner, an Additional Commissioner and a Special Commissioner

(c) an Assistant Commissioner shall be subordinate to a Deputy Commissioner, a Joint Commissioner, an Additional Commissioner and a Special Commissioner,

(d) a Commercial Tax Officer shall be subordinate to an Assistant Commissioner, a Deputy Commissioner, a Joint Commissioner, an Additional Commissioner and a Special Commissioner, and

(e) any officer or a person appointed under clause (e) of sub-section (2) of section 16 shall be subordinate to a Commercial Tax Officer and an Assistant Commissioner, within whose jurisdiction he performs his functions

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