51.     Authorities who may exercise powers of revision under Section 32.

          For the purpose of the exercise of the powers of the nature referred to in sub-section (1) of Section 32 the authorities specified in column (1) of the Table below shall be deemed to be sub-ordinate to the authority specified in the corresponding entry in column (2) thereof.

1.       Additional Commissioners, Joint Commissioners,           Commissioner of

          Deputy Commissioners, Appellate Dy. Commissioners,    Commercial Taxes.

          Assistant Commissioners, Commercial Tax Officers,

          Deputy Commercial Tax Officers and Assistant

          Commercial Tax Officers.                                            

2.       Deputy Commissioners including Appellate Deputy        Additional Commissioner

          Commissioners, Assistant Commissioners,                     of Commercial Taxes 

          Commercial Tax Officers, Deputy Commercial              (legal), or

          Tax Officers and Assistant Commercial Tax Officers.    Joint Commissioner of

                                                                                              Commercial Taxes (Legal)

3.       Assistant Commissioners, Commercial Tax Officers,      Deputy Commissioner

          and Deputy Commercial Tax Officers and Assistant       (Commercial Taxes)

          Commercial Tax Officers                                              of the division concerned.

4.       Commercial Tax Officers, Deputy Commercial Tax       Assistant Commissioner

          Officers and Assistant Commercial Tax Officers.           (Commercial Taxes), of

                                                                                      the division concerned.