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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) there of.

1. Additional Commissioners, Joint Commissioners, Deputy (including appellate Deputy Commissioners) Assistant Commissioners, Commercial Tax Officers, Deputy Commercial Tax Officers and Assistant Commercial Tax Officers.

2. Deputy Commissioners including Appellate Deputy Commissioners, Assistant Commissioners, Commercial Tax Officers, Deputy Commercial Tax Officers and Assistant Commercial Tax Officers.

3. Assistant Commissioners, Commercial Tax Officers, and Deputy Commercial Tax Officers.

4. Commercial Tax Officers, Deputy Commercial Tax Officers and Assistant Commercial Tax Officers.

 Commissioner of Commercial Taxes.

 

Additional Commissioner of Commercial Taxes (legal), or Joint Commissioner of Commercial Taxes (Legal)

Deputy Commissioner Commercial Taxes) of the division concerned.

Assistant Commissioner (Commercial Taxes), of the division concerned.