13. Subordination of Officers.

For the purpose of sub-section (8) of section 13 of the Act, the subordination of Officers and persons shall be as follows, that is to say,-

(a) The Additional Commissioner of Commercial Taxes shall be subordinate to the Commissioner;

(b) The Assistant Commissioner of Commercial Taxes shall be subordinate to the Additional Commissioner of Commercial Taxes;

(c) Any other Officers or persons appointed under sub-clause(b) of sub-section (2) of section 13 of the Act, shall be subordinate to the Additional Commissioner of Commercial Taxes and Assistant Commissioner of Commercial Taxes.