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Rule 7. For the purpose of the exercise of the powers of the nature referred to in sub-section (1) of Section 14, the authorities specified in Column (1) of the Table below shall be deemed to be subordinate to the authority specified in the corresponding entry in Column (2) thereof.       

(1) (2)
Additional Commissioners of Commercial Taxes  Commissioner of Commercial Taxes
Joint Commissioner of Commercial Taxes including Appellate Deputy Commissioner of Commercial Taxes  Assistant Commissioners of Commercial Taxes and Commercial Tax Officers. Commissioner of Commercial Taxes 
 Deputy Commissioner of Commercial Taxes
 (including Appellate Deputy Commissioners of Commercial Taxes		  Assistant Commissioners of Commercial Taxes and Commercial Tax Officers). Additional Commissioner of Commercial Taxes.
 Assistant Commissioners of Commercial Taxes Commercial Tax Officers