Specification of subordinate officers: Board may designate which subordinates of senior tax commissioners fall within section 133A. The amendment substitutes the Explanation after subsection (6) to define subordinate officers as those who are subordinate to the Principal Director General, the Director General, the Principal Chief Commissioner or the Chief Commissioner, as may be specified by the Board, thereby clarifying which officers fall within the provision's administrative scope.
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Provisions expressly mentioned in the judgment/order text.
Specification of subordinate officers: Board may designate which subordinates of senior tax commissioners fall within section 133A.
The amendment substitutes the Explanation after subsection (6) to define subordinate officers as those who are subordinate to the Principal Director General, the Director General, the Principal Chief Commissioner or the Chief Commissioner, as may be specified by the Board, thereby clarifying which officers fall within the provision's administrative scope.
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