Order of the Chief Commissioner or the Director General

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....re he does not agree with the finding of the Inquiry Officer shall record the reasons for his disagreement.]       (2) If the ^4[Chief Commissioner or the Director General] is satisfied on the basis of ^5[his] findings on the Inquiry Officer's report that the registered valuer or, as the case may be, the person who has made an application for registration as a valuer, i....

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....ed vide Wealth-tax (Second Amendment) Rules, 1980, w.e.f. 28-1-1980. 2. Substituted vide Wealth-tax (Amendment) Rules, 1993, w.e.f. 8-2-1993. Before it was read as:- "Order of the Board" 3. Substituted for the following sub-rule (1) by the Wealth-tax (Second Amendment) Rules, 1988, w.e.f. 1-6-1988: "(1) The Board shall consider the report of the Inquiry Officer and record its findings on ....