3. Sales Tax Authorities. –

(1) The authorities to be appointed for assisting the Commissioner may be under the following designations:

(a) Special Commissioner of Sales Tax;

(b) Additional Commissioner of Sales Tax;

(c) Joint Commissioner of Sales Tax;

(d) Deputy Commissioner of Sales Tax;

(e) Assistant Commissioner of Sales Tax;

(f) Sales Tax Officer;

(g) Tax Recovery Officer;

(h) Assistant Sales Tax Officer;

(2) The Commissioner may, by notification, specify the local limits of jurisdiction of the authorities appointed under sub-section (2) of section 3 and confer on such authorities such duties and functions, as may be required to be discharged by or under the Act and these rules as assigned to them by the said notification.

(3) For the purpose of these rules, –

(i) an Assistant Sales Tax Officer shall be subordinate to the Sales Tax Officer;

(ii) a Sales Tax Officer shall be subordinate to the Assistant Commissioner;

(iii) an Assistant Commissioner shall be subordinate to the Deputy Commissioner of Sales Tax;

(iv) a Deputy Commissioner of Sales Tax shall be a subordinate to the Joint Commissioner of Sales Tax;

(v) a Joint Commissioner of Sales Tax shall be subordinate to the Additional Commissioner of Sales Tax; and

(vi) an Additional Commissioner of Sales Tax shall be subordinate to the Special Commissioner of Sales Tax.

(4) Notwithstanding anything contained in sub-rule (3), the authorities appointed under the designations mentioned in sub-rule (1), shall be subordinate to the Commissioner.