Section 30: Appointment of Authorities

[30. Appointment of Authorities.– (1) For the purposes of this Act, the Board may, appoint in relation to any area, person or class of persons, any person to be – (a) a chief commissioner of Inland Revenue; (b) a commissioner of Inland Revenue ; (c) a commissioner of Inland Revenue (Appeals); (d) an Additional commissioner of Inland Revenue ; (e) a Deputy commissioner of Inland Revenue; 419[(ea) District Taxation Officer Inland Revenue;] (f) an Assistant commissioner of Inland Revenue; 420[(fa) Assistant Director Audit Inland Revenue;] (g) an Inland Revenue Officer; (h) a Superintendent Inland Revenue; (i) an Inland Revenue Auditor Officer 421[...]; 422[(ia) an inspector Inland Revenue; and] (j)an officer of Inland Revenue with any other designation. (2) The Chief Commissioner Inland Revenue and Commissioner Inland Revenue (Appeals) shall be sub-ordinate to the Board and Commissioner Inland Revenue shall be sub-ordinate to the Chief Commissioner Inland Revenue. 417 Any reference to the “Sales Tax Officer” shall be construe as reference to an “Officer of “Inland Revenue” by virtue of section 72 of the Sales Tax Act, 1990. 423[(2A) The Chief Commissioners Inland Revenue shall perform their functions in respect of such persons or classes of persons or such areas as the Board may direct. 5(2B) The Commissioners Inland Revenue shall perform their functions in respect of such persons or classes of persons or such areas as the Chief Commissioner, to whom they are sub-ordinate, may direct.] (3) Additional Commissioner Inland Revenue, Deputy Commissioners Inland Revenue 424[, District Taxation Officer Inland Revenue], Assistant Commissioner Inland Revenue 6[, Assistant Director Audit Inland Revenue], Superintendent Inland Revenue, Inland Revenue Audit Officer, Inland Revenue Officer 425[, Inspector Inland Revenue], and officer of Inland Revenue with any other designation shall be sub-ordinate to the Commissioner Inland Revenue and shall perform their functions in respect of such persons or classes of persons or such areas as the Commissioners, to whom they are sub ordinate, may direct. (4) Deputy Commissioner Inland Revenue 426[, District Taxation Officer Inland Revenue], Assistant Commissioner Inland Revenue 1[, Assistant Director Audit Inland Revenue], Superintendent Inland Revenue, Inland Revenue Audit Officer, Inland revenue Officer, 427[Inspector Inland Revenue Officer] an officer of Inland Revenue with any other designation shall be sub-ordinate to the Additional Commissioner Inland Revenue.]

Effective date: 1990-11-01

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