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