Section 113:
Matters as to which Chief Commissioner may make rules.
The Chief Commissioner may
make rules--
(a) for the guidance of Revenue-officers in issuing notices demand under section ninety-three and
executing the processes mentioned in section ninety-four;
(b) defining the classes of officers by whom the processes mentioned in section ninety-four,
clauses (a) and (b), may be enforced;
(c) prescribing the agency by which any of the processes issued under section ninety-four shall be
executed.