Commissioner.

Section 26 (i) To require any dealer to furnish returns. Any Officer of and above the rank of a Commercial Tax Officer or Assistant Commercial Tax Officer with the previous approval of the Commercial Tax Officer.

1. (ii) To direct a dealer committing defaults specified in clauses (b), (c) and (d) of sub-Section (4) of Section 26 to pay penalty. Any officer of and above the rank of an Assistant Commercial Tax Officer.