92. Superintendence and control of the administration under the Act.

(1)   The Commissioner shall superintend the administration and the collection of tax leviable under the Act and shall control all officers empowered there under.
(2)   Subject to the control of the Commissioner, the Deputy Excise and Taxation Commissioner of the division, shall control all other Officers in his division.

(3)    The Assistant Excise and Taxation Commissioner incharge of a district shall control all other officers in his District subject to the control and direction of the Commissioner and the Deputy Excise and Taxation Commissioner.

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