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.