Section 51(1) in The Goa Tax on Luxuries Rules, 1988
(1)(a)The Government shall superintend the administration and the collection of tax leviable under the Act.(b)Subject to the general control and superintendence of the Government, the Commissioner shall control all officers empowered under the Act.(c)Save as aforesaid and subject to the control of the Commissioner, the Assistant Commissioner shall control all other officers employed under the Act.
