Authorities for implementation of the Act

(1) (a) For carrying out the purpose of this Act, the State Government may, for each Designated Authority, appoint an officer to be the Commissioner of Profession Tax. (aa) For carrying out the purpose of this Act, the Designated Authority may appoint such other officers as an Additional Commissioner of Profession Tax and such number of Deputy Commissioners of Profession Tax, Profession Tax Officers and other officers and persons not below such ranks, as the State Government may specify in this regards, with such designation. (b) An officer appointed under clause (a) or (aa) shall, within the limits of such area as the Designated Authority may, by order specify, to be within his jurisdiction, exercise such powers and perform such duties as may be conferred or imposed upon him by or under this Act. (c) The superintendence and control for the proper execution of the provisions of this Act and the rules made thereunder relating to the levy and collection of the tax shall vest in the Commissioner. (2) The Tribunal constituted under section 19 of the Gujarat Value Added Tax Act, 2003, shall be the Tribunal for the purposes of hearing appeals and revision applications and discharging other functions of the Tribunal under this Act, and accordingly the provisions of that Act relating to the Tribunal including section 19, and the regulations (subject to such amendments as may be made therein in their application to the Tribunal for the purposes of this Act) made there under shall apply to or in relation to such Tribunal for the purposes of this Act; Provided that the Tribunal may with the previous sanction of the State Government, make separate regulations for the purpose of regulating its procedure and the disposal of its business, under this Act and the regulations so made shall be published in the Official Gazette.