Amendment of section 74

Amendment of section 74.–In the principal Act, in section 74,–

1. (a) . in clause
2. (a) of sub-section (1), for the words “an Appellate Assistant Commissioner or Deputy Commissioner” the words and brackets “the Deputy Commissioner (Appeals)” shall be substituted;
3. (b) . in sub-section (4), for the words “Appellate Assistant Commissioner or the Deputy Commissioner” wherever they occur, the words and brackets “Deputy Commissioner (Appeals)” shall be substituted;
4. (c) . in clause
5. (a) of sub-section (8), for the words “the Appellate Assistant Commissioner or the Deputy Commissioner” the words and brackets “the Deputy Commissioner (Appeals)” shall be substituted.