Section 2(f) in The Bihar Electricity Duty Rules, 1949
(f)"Inspecting officer" means the Commissioner of Commercial Taxes, the Additional Commissioner of Commercial Taxes, the senior Joint Commissioner of Commercial Taxes, the Joint Commissioner of Commercial of Taxes, the Deputy Commissioner of Commercial Taxes, the Additional Deputy Commissioner of Commercial Taxes, the Appellate Assistant Commissioner of Commercial Taxes, the Additional appellate, Assistant Commissioner of Commercial Taxes, Assistant Commissioner of Commercial Taxes, Additional Assistant Commissioner of Commercial Taxes, the Superintendent of Commercial Taxes, the Additional Superintendent of Commercial Taxes, the Assistant Superintendent of Commercial Taxes or the Additional Assistant Superintendent of Commercial Taxes (hereinafter referred to as the Commissioner, the Additional Commissioner, the Deputy Commissioner, the Additional Deputy Commissioner, the Joint Commissioner, the Appellate Assistant Commissioner, the Additional Appellate Assistant Commissioner, the Assistant Commissioner, Additional Assistant Commissioner, the Superintendent the Additional Superintendent, the Assistant Superintendent and the Additional Assistant Superintendent respectively or any other officer appointed by the State Government to discharge the functions of an Inspecting Officer or prescribed authority under all or any of the provisions of the Act, or these Rules;
