Amendment status not verified — confirm the current text below against the official source.
(1) For the purposes of making settlements or re- COmmis- vising assessments under stxtion 118 the Deputy Commis- sioner to exercise the sioner shall have all the powers o£ a Settlement m c e r . powers of Settlement (2) No settlement, revision of assessment made under office urder secticm 118 or suspension of revenue made under section 127 Section 118. shall be final until it has been sanctioned by the Chief C'onl- missioner. Procedure to be adop-