Appointment of Excise and Taxation Officer

(1) The Government may appoint such officers as it thinks fit to be Commissioner, Deputy Commissioners, and Excise and Taxation Officers; and the officers so appointed shall exercise such powers as may be conferred and perform such duties as may be required by or under this Act. (2) Notwithstanding anything contained in sub-section (1) the Government may appoint any person as Joint Commissioner Enforcement to exercise powers under the provisions of the Act as it may, by notification, in the Government Gazette specify and also appoint such other persons to assist him as it deems fit.