33. Who may be joined as respondents.[1]
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(1) In an appeal or an application filed by a person other than the [Commissioner], the [Commissioner] concerned shall be made the respondent to the appeal or the application, as the case may be. |
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(2) In an appeal or an application by the [Commissioner], the other party shall be made the respondent to the appeal. |
[1] Inserted by Notification dated 24-04-2025.