5. Subordination of officers -
For the purposes of sub-section (9) of section 10, the subordination of officers and persons shall be as follows,--
|
Serial No. |
Designation of the officer |
Officer shown in column number 2 shall be subordinate to the officer shown in column number (3) within whose jurisdiction he performs his functions. |
|
(1) |
(2) |
(3) |
|
(i) |
Joint Commissioner |
Additional Commissioner and a Special Commissioner |
|
(ii) |
Senior Deputy Commissioner (Omitted vide notification dated 13 August 2014) |
Joint Commissioner and an Additional Commissioner and a Special Commissioner |
|
(iii) |
Deputy Commissioner |
[Senior Deputy Commissioner(Omitted)], Joint Commissioner an Additional Commissioner and a Special Commissioner; |
|
(iv) |
Assistant Commissioner or, as the case may be, Sales Tax Officer. |
Deputy Commissioner, [Senior Deputy Commissioner(Omitted)], Joint Commissioner an Additional Commissioner and a Special Commissioner; |
|
(v) |
officer or person appointed under clause (f) of sub-section (2) of section 10 |
Sales Tax Officer, Assistant Commissioner, Deputy Commissioner, [Senior Deputy Commissioner(Omitted)], Joint Commissioner an Additional Commissioner and a Special Commissioner; |