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    <title>Who may be joined as respondents</title>
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    <description>Where the appellant is not the Principal Commissioner, Commissioner or Administrator, the concerned Principal Commissioner, Commissioner or Administrator must be made the respondent; where the appellant is the Principal Commissioner, Commissioner or Administrator, the other party must be made the respondent. These reciprocal joinder provisions apply to proceedings transferred to the Tribunal under the specified transfer provisions of the relevant Acts. The rule notes a substitution by notification dated 6-8-2014.</description>
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      <title>Who may be joined as respondents</title>
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      <description>Where the appellant is not the Principal Commissioner, Commissioner or Administrator, the concerned Principal Commissioner, Commissioner or Administrator must be made the respondent; where the appellant is the Principal Commissioner, Commissioner or Administrator, the other party must be made the respondent. These reciprocal joinder provisions apply to proceedings transferred to the Tribunal under the specified transfer provisions of the relevant Acts. The rule notes a substitution by notification dated 6-8-2014.</description>
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