Taxing Authorities

Tax2005147 sections

Statutory text

(1) There may be appointed a person to be the commissioner of Sales Tax and the following category of officers to assist him, namely: (a) Additional Commissioner of Sales Tax: (b) Appellate Deputy Commissioner or Additional Appellate Deputy Commissioner of Sales Tax; (c) Deputy Commissioner or Additional Deputy Commissioner of Sales Tax; (d) Assistant Commissioner or Additional Assistant Commissioner of Sales Tax; (e) Sales Tax Officer or Additional Sales Tax Officer; (f) Assistant Sales Tax Officer; and (g) Inspector of Sales Tax. (2) The Commissioner of Sales Tax and the Additional Commissioner of Sales Tax shall be appointed by the State Government and the 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 Commissioner of Sales Tax and the Additional Commissioner of Sales Tax shall exercise all the powers and perform all the duties conferred or imposed on the Commissioner by or under this Act throughout the State and for this purpose any reference to the Commissioner in this Act shall be construed as a reference to the Additional Commissioner of Sales Tax. (4) Other officers referred to in sub-section (2) shall, within such areas as the appointing authority may, by general or special order specify, exercise such powers as may be conferred and perform such duties as may be imposed by or under this Act.

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