Section 69(4) in Arunachal Pradesh Goods Tax Act, 2005
(4)Objections to decisions of the superior authorities. Notwithstanding any law or doctrine to the contrary, the power delegated by the Commissioner to a person to determine an objection under section 75 may be exercised by that person, even though the person determining the objection is lower in rank than the person whose decision is under objection.
