Appeals authority designation expanded to include Joint Commissioner (Appeals) alongside Commissioner (Appeals) for appellate references. The provision is amended to substitute every occurrence of "the Commissioner (Appeals)" with "the Joint Commissioner (Appeals) or the Commissioner ... Summary
Appeals authority designation expanded to include Joint Commissioner (Appeals) alongside Commissioner (Appeals) for appellate references.
The provision is amended to substitute every occurrence of "the Commissioner (Appeals)" with "the Joint Commissioner (Appeals) or the Commissioner (Appeals)", and every occurrence of "to the Commissioner (Appeals)" with "to the Joint Commissioner (Appeals) or to the Commissioner (Appeals)", thereby adding the Joint Commissioner (Appeals) as an express appellate authority in the provision.
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