| deputy commissioner → CapableOf → assist the commissioner | 0.25 | |
| deputy commissioner → CapableOf → consider such documentary evide… | 0.25 | |
| deputy commissioner → CapableOf → decline to examine any person | 0.25 | |
| deputy commissioner → CapableOf → impose limitation | 0.25 | |
| deputy commissioner → CapableOf → take such oral evidence | 0.25 |