Taxing authorities

Tax200742 sections3 chapters

Statutory text

(1) The State Government may appoint a Commissioner for carrying out the purposes of this Act, and as many Additional Commissioners, Joint Commissioners, Deputy Excise and Taxation Commissioner, Excise and Taxation Officer, Assistant Excise and Taxation Officer and such other officers to assist him, as it thinks fit and may authorise the Commissioner to appoint as many Inspectors and other officials to assist him as it thinks fit.
(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; and other officers appointed under sub-section
(1) shall exercise such powers as may be conferred, and perform such duties as may be required, by or under this Act in the areas of jurisdiction as may, from time to time, be assigned to them.
(3) All persons appointed under sub-section
(1) shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code, 1860 (Act 45 of 1860).

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