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THE GOA VALUE ADDED TAX RULES, 2005
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Body 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 State Tax shall be subordinate to the Commissioner;

    (b) The Deputy Commissioner of State Tax shall be subordinate to the Additional Commissioner of State Tax;

    (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 State Tax and Deputy Commissioner of State Tax.