Amendment status not verified — confirm the current text below against the official source.
ln the sa d Acl, ln section 4,_ (1) for sub_sect on (2), the foLlowing sr.rb_seclion shallbe strbstiiuled' name y:_ "(2) The Government may appoini eilher the Commissloner oi Commerc al ja.es osr"e Appelale AJ"orlyor a oe'so_ wnoiso _asbee ar ollceT _or oe 0,,\' tre Ia \ otIhe Sec'eldry lo Gove' r enI o' S'kri_n a 'd has served Ior a mlnimum per od oi two years in lhe depadrnent oi CommercialTaxes, (2) alter sub'seciion (6), the io lowlng sub'seciion shall be nseded, name yr_ '(7)(a) Notwlthstanding anything contrary lo the provisions lald down in sub seclion (1) and sub-section (2) above' ancl sublecl lo clause (b) to thls s!b_section. the Cornrniss oner may a low any ol lhe prescribed authoritywho is sLrb_ordinateto him' toperlorm the respons bllilles oj an Appe laie Althorily in certain cases, and such aLlthorlty shaLl be deemed to be an Appe late Authorily appointed u0der ihe Acl. (b) The responslb litles reierred lo ln clause (a) sha I not be coniered lo a prescribed auihorlly be ow the rank oi Jolnl Commissloner in the cases $r e e o rg'a o oe_ s oassed u) e'ther Dep.ly corn ss o'e' or As"'sla1t 6o-r^15i,or e- a oloa plesc_'oeoa-llor_) _oloeoltlne'a' or Addltional Commissloner oI Special Commissioner where the origlnal order is passed by Jolnl Commlssioner and equivaLenl' \c, -1e powe s.'J cior sand aroced-'esprecc'ioed'o'Je Apoerla'e A.r o'Jsl di-La_s l-bro.s aop^' oear.rS'1115eap-ea o'e'e'ed w th the authorllies relerrecl lo in clauses (a) and (b) above ' 5 ln lhe sald Act,lor lhe erisiing sect on 10 and the enlries relailng thereto the lollowing shall be sutrstltuled namely:_ "lO.LevY oi tax on PUrchases_ Every reg stered dealerwhois inlhecoulse ol birslness purchases lrom an !nregistered dealer anY goods_ sub-s€ciion (5) Substitution of clause (c ) of sub.sectioni2) 7