Amendment of section 75

Amendment of section 75.–In the principal Act, in section 75,--

1. (a) . in sub-section (1), for the words “an Appellate Assistant Commissioner” the words and brackets “the Deputy Commissioner (Appeals)” shall be substituted;
2. (b) . in clause
3. (a) of sub-section (2), for the words “Appellate Assistant Commissioner or the Deputy Commissioner” the words and brackets “Deputy Commissioner (Appeals)” shall be substituted.