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5.

1[ (1) The 2[ * * *] 3[ Chief Commissioner of Taxes, Director General] of Inspection, Commissioners


(Appeals), and Commissioners shall be subordinate to the Board.]

(2) The 4[ Additional Commissioners of Taxes, Joint Commissioners of Taxes], Deputy Commissioners
of Taxes and Inspectors shall be subordinate to the Commissioners 5[ or the Commissioner (Appeals),
as the case may be,] within whose jurisdiction they are appointed to perform their function:

Provided that no order, direction or instruction shall be given so as to interfere with the discretion of
the Appellate Joint Commissioners 6[ or the Commissioners (Appeals)] in the exercise of their
appellate functions.

(3) The Deputy Commissioners of Taxes and Inspectors shall be subordinate to the Inspecting Joint
Commissioner within whose jurisdiction they perform their functions.

(4) The Inspectors shall be subordinate to the Deputy Commissioners of Taxes within whose
jurisdiction they perform their functions.