(a)[an intimation or order specified in sub-section (1) where such intimation is sent or such order] [ Substituted by Act 32 of 1994, Section 46, for " an order specified in sub-Section (1) where such order" (w.e.f. 1.6.1994).] [is made by the Deputy Commissioner in exercise of the powers or functions conferred on or assigned to him under section 120 or section 124; [Substituted by Act 4 of 1988, Section 99, for Section 246 (w.e.f. 1.4.1989).]