Saawariya & Co.

5. Subordination of officers M. VAT RULES

5. Subordination of officers

For the purposes of sub-section (2) of section 10, the subordination of officers and persons shall be as follows,--

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
(ii)	Senior Deputy Commissioner	Joint Commissioner and an Additional Commissioner
(iii)	Deputy Commissioner	Senior Deputy Commissioner, Joint Commissioner and Additional Commissioner;
(iv)	Assistant Commissioner or, as the case may be, Sales Tax Officer.	Deputy Commissioner, Senior Deputy Commissioner, Joint Commissioner and Additional 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, Joint Commissioner and an Additional Commissioner,