Commissioner designation: officers authorised for wealth and gift tax must sign judicial references in their Commissioner capacity. Officers authorised for judicial matters under the Wealth-tax and Gift-tax Acts must sign references and related judicial documents in the capacity of Commissioner of W.T. or Commissioner of G.T. as applicable. For Estate Duty matters, only the Central I.T. officer explicitly authorised to act as Controller of Estate Duty for the charge may sign and make judicial references. Signatures must reflect the Board's specific authorisations to avoid challenges.