Officers under this Act

3. The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:–– (a) Chief Commissioner/Principal Commissioner /Commissioner of State tax, (b) Special Commissioner of State tax, (c) Additional Commissioners of State tax, (d) Joint Commissioners of State tax, (e) Deputy Commissioners of State tax, (f) Assistant Commissioners of State tax, and (g) any other class of officers as it may deem fit: Provided that, the officers appointed under the Gujarat Value Added Tax Act, 2003 shall be deemed to be the officers appointed under the provisions of this Act.