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(1) The general superintendence and control over all other Revenue Officers and Revenue Courts shall be vested in, and all such officers and Courts shall be subordinate to the Board of Revenue. (2) Subject to the general superintendence and control of the Board of Revenue, a [Commissioner] shall control all other Revenue Officers and Revenue Courts in his division. (3) Subject as aforesaid and to the control of the [Commissioner] a Collector shall control all other Revenue Officers and Revenue Courts in his district.

Effective date: 1978-12-27

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