Amendment of section 79

Amendment of section 79.–In the principal Act, in section 79,–

1. (a) . in sub-section (1), for the words “the Appellate Assistant Commissioner” the words and brackets “the Deputy Commissioner (Appeals)” shall be substituted;
2. (b) . in sub-section (5), for the words “the Appellate Assistant Commissioner” the words and brackets “the Deputy Commissioner (Appeals)” shall be substituted.