1. Notification not only adopts the procedure but it would also empower the officers appointed under Salt Act and Rules to act as Sales Tax Officers. Rasab & Brothers v.  Deputy Collector Excise and Taxation 1993 SCR 346 (D)
  2. AJK Council notification dated 2nd of May 1994 lays down the qualifications and other conditions for appointment and promotion — AJK Council empowered to lay down the qualifications and other conditions — Notification does not lay down obtaining of 50% marks as condition for promotion. AJ&K Council and 2 others  v. M. Bashir and 4 others 2000 SCR 359 (B)
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