Control of wealth-tax authorities: specifies hierarchical subordination among inspecting assistant commissioners, wealth-tax officers and inspectors. Control of wealth-tax authorities established a hierarchical reporting framework: Inspecting Assistant Commissioners were subordinate to the Commissioner for their jurisdiction and to the Director of Inspection; Wealth-tax Officers were subordinate to the Commissioner and the Inspecting Assistant Commissioner for their jurisdiction and to the Director of Inspection; Inspectors of Wealth-tax were subordinate to the Wealth-tax Officer or other wealth-tax authority under whom they worked and to any authority to whom that officer was subordinate. The provision narrowly excluded certain deputy and assistant inspection posts from the definition of Director of Inspection.
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Provisions expressly mentioned in the judgment/order text.
Control of wealth-tax authorities: specifies hierarchical subordination among inspecting assistant commissioners, wealth-tax officers and inspectors.
Control of wealth-tax authorities established a hierarchical reporting framework: Inspecting Assistant Commissioners were subordinate to the Commissioner for their jurisdiction and to the Director of Inspection; Wealth-tax Officers were subordinate to the Commissioner and the Inspecting Assistant Commissioner for their jurisdiction and to the Director of Inspection; Inspectors of Wealth-tax were subordinate to the Wealth-tax Officer or other wealth-tax authority under whom they worked and to any authority to whom that officer was subordinate. The provision narrowly excluded certain deputy and assistant inspection posts from the definition of Director of Inspection.
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