(1) Officers specified in clause (g) and (h) of sub-section (1) of section 3 shall be appointed by the Commissioner.

(2) an Inspector or A Taxation Assistant of an area shall be subordinate to the Assistant Commercial Tax Officer, and the Commercial Tax Officer exercising jurisdiction therein. An Assistant Commercial Tax Officer posted to assist a Commercial Tax Officer of an area shall be sub-ordinate to such Commercial Tax Officer. The Commercial Tax Officer and the Assistant Commercial Tax Officer shall in all matters arising within the area within which he exercises jurisdiction, be sub-ordinate to the Assistant Commissioner exercising jurisdiction over such area.

(3) All Inspectors or Taxation Assistants, Assistant Commercial Tax Officers, Commercial Tax Officers and Assistant Commissioners shall, in all matters arising within the area within which they exercise jurisdiction, be sub-ordinate to the Appellate Authority and Deputy Commissioner exercising jurisdiction over such area.

(4) The authorities specified in clauses (c) to (h) of sub-section (1) of Section 3 shall be subordinate to the Special Commissioner, the Director, the Additional Commissioner and the Appellate Authority (other than Deputy Commissioner), and the Director, the Additional Commissioner and the Appellate Authority shall be subordinate to the Commissioner.

(5) The authorities specified in clause (c) to (h) of sub-section (1) of Section 3, shall, in exercise of the powers and in the discharge of their duties and functions under the provisions of the Act or any rules made thereunder, follow such direction, as the Commissioner may issue from time to time.