Chapter II TAXING AUTHORITIES

Taxing authorities. 3.

1. (1) For carrying out the purpose of this Act, the Commissioner may be assisted by such other persons as the State Government may appoint in this behalf.
2. (2) The Commissioner shall have jurisdiction over the whole of the State and shall exercise all the powers conferred and perform all the duties imposed on the Commissioner, by or under this Act.
3. (3) Persons appointed under sub-section
4. (1) shall exercise such powers as may be conferred, and perform such duties as may be required, by or under this Act.
5. (4) The Superintendence and control for the proper execution of the provision of this Act and the rules made there under relating to the levy and collection of the tax shall vest in the Commissioner.

Indemnity. 4.

1. (1) All persons appointed under sub-section
2. (1) of section 3 and members of the Tribunal shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code, 1860.
3. (2) No suit, prosecution or other legal proceedings shall lie against any officer or servant of the Government for anything which is in good faith done or intended to be done under this Act or the rules made there under.