Saawariya & Co.

3: Appointments M.P. VAT RULES

CHAPTER II

3: Appointments -

(1) Officers specified in clauses (f) and (g) of sub-section (1) of section 3 shall be appointed by the Commissioner.

(2) An Inspector of an area shall be subordinate to the Assistant Commercial Tax Officer, and the Commercial Tax Officer exercising jurisdiction therein. An Assistant Commercial Tax Officer posted to assist a Commercial Tax Officer of an area shall be sub-ordinate to such Commercial Tax Officer. The Commercial Tax Officer and the Assistant Commercial Tax Officer shall in all matters arising within the area within which he exercises jurisdiction, be sub-ordinate to the Assistant Commissioner exercising jurisdiction over such area.

(3)All Inspectors, Assistant Commercial Tax Officers, Commercial Tax Officers and Assistant Commissioners shall, in all matters arising within the area within which they exercise jurisdiction, be sub-ordinate to the Appellate Additional Commissioner and Deputy Commissioner exercising jurisdiction over such area.

(4) The authorities specified in clauses (c) to (g) of sub-section (1) of section 3 shall be subordinate to the Additional Commissioner and Appellate Additional Commissioner and the Additional Commissioner and Appellate Additional Commissioner shall be sub-ordinate to the Commissioner.

(5) The authorities specified in clause (c) to (g) of sub-section (1) of Section 3, shall, in exercise of the powers and in the discharge of their duties and functions under the provisions of the Act or any rules made thereunder, follow such direction as the Commissioner may issue from time to time.