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.

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.