section 3
Taxing authorities
The Himachal Pradesh Tax on Luxuries (In Hotel and Lodging House) Act, 1979Tax197917 sections
Statutory text
Taxing authorities.—(1) For carrying out the purposes of this Act, the State Government may appoint a person to be the Excise and Taxation Commissioner and such other persons to assist him as it thinks fit.
- (2) Persons 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.
- (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. (45 of 1860).
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