Rule 7 & 8

RULE 7 & 8

Rule 7
For the purpose of the exercise of the powers of the nature referred to in sub-section (1) of section 14, the authorities specified in coloumn (1) of the Table shown below shall be deemed to be subordinate to the authority specified in the corresponding entry in column (2) thereof.

_________________________(1)                                (2) ______________________
1.Additional Commissioner of Commercial Taxes             Commissioner of Commercial Taxes

2.Joint Commissioner of Commercial Taxes                     Commissioner of Commercial Taxes
including Appellate Deputy Commissioner of
Commercial Taxes,Assistant Commissioners of
Commercial Taxes and Commercial Tax Officers.

3.Deputy Commissioner of Commercial Taxes                  Additional Commissioner of Commercial Taxes
(including Appellate Deputy Commissioner of
Commercial Taxes,Assistant Commissioners of
Commercial Taxes and Commercial Tax Officers.

4.Assistant Commissioner of Commercial Taxes               Deputy Commissioner of Commercial Taxes if the Division concerned
and Commercial Tax Officers.

Rule 8
Every order of an Appellate or Revising authority under section 13 or section 14 respectively, as the case may be, shall be communicated to the Appellant or the party affected by the order, to the assessing authority against whose order the appeal was filed or to any authority concerned.