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State of Gujarat - Section

Section 3 in Gujarat Value Added Tax Rules, 2006

3. Subordination of officers.

- For the purpose of sub-section (8) of section 16, the subordination of the officers and persons shall be as follows, namely:-
(a)a Joint Commissioner shall be subordinate to an Additional Commissioner and a Special Commissioner.
(b)a Deputy Commissioner shall be subordinate to a Joint Commissioner, an Additional Commissioner and a Special Commissioner.
(c)an Assistant Commissioner shall be subordinate to a Deputy Commissioner, a Joint Commissioner, an Additional Commissioner and a Special Commissioner,
(d)a Commercial Tax Officer shall be subordinate to an Assistant Commissioner, a Deputy Commissioner, a Joint Commissioner, an Additional Commissioner and a Special Commissioner, and
(e)any officer or a person appointed under clause (e) of sub-section (2) of section 16 shall be subordinate to a Commercial Tax Officer and an Assistant Commissioner, within whose jurisdiction he performs his functions.