Cess Authorities.

(1) For carrying out the purposes of this Act, the State Government may appoint (a) a person to be the Collector of Motor Spirit Cess for the whole of the State of Gujarat; (b) a person to be the Special Collector of Motor Spirit Cess; (c) a person to be the Additional Collector of Motor Spirit Cess; and (d) such other persons to assist the Collector as the State Government may think fit. (2) A person appointed under clause (b), (c) or (d) of sub-section (1) shall, within the limits of such area as the State Government may specify, exercise such powers and perform such duties as may be conferred or imposed on him by or under this Act.