Taxing Authorities

(1) The State Government may, for purposes of this Act, appoint a Property Tax Commissioner and the following categories of Officers to assist him, namely :— (a) Additional Property Tax Commissioner, (b) Deputy Property Tax Commissioner, (d) Property Tax Officer, (e) Assistant Property Tax Commissioner, (e) Such other officers as may be prescribed.

(2) The Property Tax Commissioner and the Additional Property Tax Commissioner shall be appointed by the State Government and other officers referred to in sub-section (1) shall be appointed by the State Government or such other authority as it may direct.

(3) The persons appointed under sub-section (2) shall within such areas as the appointing authority may specify exercise such powers as may be conferred and perform such duties as may be imposed by or under this Act.

(4) An Additional Property Tax Commissioner shall exercise such of the powers and perform such of the duties of the Property Tax Commissioner, as the State Government may, by notification, direct and references to the Property Tax Commissioner in this Act shall be deemed to include references to the Additional Property Tax Commissioner when exercising such powers or performing such duties.