Amendment of section 72

Amendment of section 72.–In the principal Act, in section 72,–

1. (a) . in sub-section

1. (1) for the words “Appellate Assistant Commissioner” the words and brackets “Deputy Commissioner (Appeals)” shall be substituted;
   • (b) . in sub-section (6), for the words “Appellate Assistant Commissioner or the Deputy Commissioner” the words and brackets “Deputy Commissioner (Appeals)” shall be substituted;
   • (c) . in sub-section (8), for the words “Appellate Assistant Commissioner or the Deputy Commissioner” the words and brackets “Deputy Commissioner (Appeals)” shall be substituted;
   • (d) . in sub section (9), for the words “Appellate Assistant Commissioner or the Deputy Commissioner” wherever they occur, the words and brackets “Deputy Commissioner (Appeals)” shall be substituted;
   • (e) . in sub-section
2. (10) for the words “Appellate Assistant Commissioner or Deputy Commissioner” wherever they occur the words and brackets “Deputy Commissioner (Appeals)” shall be substituted;
   • (f) . in sub-section (11), for the words “Appellate Assistant Commissioner or the Deputy commissioner”, the words and brackets “Deputy Commissioner (Appeals)” shall be substituted;
   • (g) . in sub-section
3. (12) for the words “Appellate Assistant Commissioner or the Deputy Commissioner”, the words and brackets “Deputy Commissioner (Appeals)” shall be substituted;
   • (h) . in sub-section (13), for the words “Appellate Assistant Commissioner or the Deputy Commissioner” wherever they occur, the words and brackets “Deputy Commissioner (Appeals)” shall be substituted;
     • (i) . in sub-section (14), for the words “Appellate Assistant Commissioner or the Deputy Commissioner” the words and brackets “Deputy Commissioner (Appeals)” shall be substituted;
   • (j) . in sub-section (15), for the words “Appellate Assistant Commissioner or the Deputy Commissioner” the words and brackets “Deputy Commissioner (Appeals)” shall be substituted;
   • (k) . in the proviso to sub-section (16), for the words “Appellate Assistant Commissioner or the Deputy Commissioner” the words and brackets “Deputy Commissioner (Appeals)” shall be substituted.