Amendment of section 76

Amendment of section 76.–In the principal Act, in section 76,--

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