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Maharashtra Value Added Tax Rules, 2005
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Body 5. Subordination of officers

For the purposes of sub-section (9) of section 10, the subordination of officers and persons shall be as follows,-

Sr. No. Designation of the Officer Officer shown in column number 2 shall be subordinate to the Officer shown in Column number 3 within whose jurisdiction he performs his functions.
1 2 3
(i) Joint Commissioner Additional Commissioner and a Special Commissioner
(ii) Omitted w.e.f. 13-08-2014  
(iii) Deputy Commissioner Joint Commissioner, an Additional Commissioner and a Special Commissioner;
(iv) Assistant Commissioner or, as the case may be, Sales Tax Officer. Deputy Commissioner, Joint Commissioner,an Additional Commissioner and a Special Commissioner;
(v) Officer or person appointed under clause (f) of sub-section (2) of section 10 Sales Tax Officer, Assistant Commissioner, Deputy Commissioner, Joint Commissioner, an Additional Commissioner and a Special Commissioner.