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;