R. 5. Subordination of officers.-- For the purpose of sub-section (8) of section 20 the subordination of officers and persons shall be as follows, that is to say :- (a) a Deputy Commissioner shall be subordinate to an Additional Commissioner. 1 [bst1]  [(aa) a Senior Assistant Commissioner shall be subordinate to a Deputy Commissioner and to an Additional Commissioner.] (b) an Assistant Commissioner shall be subordinate to 2["a Senior Assistant Commissioner, a Deputy Commissioner"] and to an Additional Commissioner, (c) a Sales Tax Officer shall be subordinate to an Assistant Commissioner, 2[a Senior Assistant Commissioner, a Deputy Commissioner] and an Additional Commissioner, and (d) an officer or person appointed under clause (d) of sub-section (2) of section 20 shall be subordinate to a Sales Tax Officer, an Assistant Commissioner, 2 [bst2]  [ a Senior Assistant Commissioner, a Deputy Commissioner] and an Additional Commissioner. within whose jurisdiction he performs his functions.