Section 7 in The Maharashtra Agricultural Income-Tax Rules, 1962
7. Subordination of Officers.
- For the purpose of sub-section (9) of section 20, the subordination of officers and persons shall be as follows, that is to say -(a)a Deputy Commissioner shall be subordinate to an Additional Commissioner;(b)an Assistant Commissioner shall be subordinate to a Deputy Commissioner and to an Additional Commissioner;(c)an Agricultural Income-tax Officer shall be subordinate to an Assistant Commissioner, a Deputy Commissioner and an Additional Commissioner; and(d)an officer or person appointed under clause (d) of sub-section (2) of section 20 shall be subordinate to an Agricultural Income-tax Officer, an Assistant Commissioner, a Deputy Commissioner and an Additional Commissioner; within whose jurisdiction he performs his functions.
