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Order of the Chief Commissioner or the Director General

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....nquiry 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, is guilty of misconduct in connection with any proceeding under any law for the t....

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....ead 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 each charge and, where it does not agree with the finding of the Inquiry Officer, shall record the reasons for its disagreement." 4. Substituted vide Wealth-tax (S....