Substitution of section

For section 20 of the principal Act, the following shall be substituted, namely :- "20. Taxing authorities.—(1) For carrying out the purposes of this Act, the Government may appoint a person to be Excise and Taxation Commissioner, and such other persons, including a Petrol Taxation Officer, to assist him as it thinks fit.

1. (2) Persons appointed under sub-section
2. (1) shall exercise such powers as may be conferred, and perform such duties as may be required, by or under this Act.
3. (3) All persons appointed under sub-section
4. (1) shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code (Code 45 of 1860)".